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タイトル: EVAの会計学的考察
その他のタイトル: A Study of the EVA from Accounting Point of View
著者: 上野, 清貴
著者(別表記) : Ueno, Kiyotaka
発行日: 2003年 6月25日
引用: 經營と經濟. vol.83(1), p.57-87; 2003
抄録: EVA (economic value added) is a residual income measure that subtracts the capital charge from the net operating profit after tax (NOPAT). The most important advantage of EVA is that it is the only performance measure to tie directly to the intrinsic market value of a company. EVA is the one measure that properly accounts for all the complex trade-offs involved in creating value. The characteristics of EVA accounting are that it is a historical cost accounting with earning power, its income concept is a realized income with earning power but a future oriented income, and it belongs to the enterprise theory in the entity theory. The problems of EVA accounting are that the traditional depreciation method may be used and it has a short-term characteristic. The solution of the problems are that we should use the sinking fund method and use a change or improvement of EVA as the performance valuation indicator.
キーワード: EVA / ROIC / NOPAT / WACC / capital charge
URI: http://hdl.handle.net/10069/6828
ISSN: 02869101
資料タイプ: Departmental Bulletin Paper
出現コレクション:第83巻 第1号

引用URI : http://hdl.handle.net/10069/6828



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