EVA (Company and Shareholder Value Indicator)
DOI:
https://doi.org/10.32870/myn.vi55.7887Keywords:
EVA, Finance, Inflation, IndexAbstract
Economic Value Added (EVA) originates as a value-based measure of performance, comparing the profitability obtained by a company with the opportunity cost of capital used to support its tangible and intangible resources. EVA measures the actual creation of shareholder value by a company. In other words, it is not enough for a company to be profitable; it must also cover the opportunity cost of investing in its tangible and intangible resources.References
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