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現在価値会計としてのEVAの考察


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Title: 現在価値会計としてのEVAの考察
Other Titles: A Study of the EVA Present Value Accounting
Authors: 上野, 清貴
Authors (alternative): Ueno, Kiyotaka
Issue Date: 25-Sep-2003
Citation: 經營と經濟. vol.83(2), p.1-30; 2003
Abstract: The EVA (economic value added) present value accounting is a future income measure that discounts future EVA by a cost of capital. It has functions that estimate future managing business performance and evaluate value of companies. The characteristics of EVA present value accounting are that it is a present value accounting with earning power, its income concept is the economic income with earning power but periodic income, and it is a market oriented accounting from company valuations point of view. But relations between the discounted EVA and the MVA (market value added) are not so close because EVA is an inside measure and MVA is an outside measure. The real function of the EVA present value accounting is decision making of company activities.
Keywords: EVA / MVA / present value accounting / valuation of companies
URI: http://hdl.handle.net/10069/6829
ISSN: 02869101
Type: Departmental Bulletin Paper
Appears in Collections:Volume 83, No. 2

Citable URI : http://hdl.handle.net/10069/6829

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