[{"@context":"http:\/\/schema.org\/","@type":"BlogPosting","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/archives\/11073#BlogPosting","mainEntityOfPage":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/archives\/11073","headline":"\u7d4c\u6e08\u7684\u4ed8\u52a0\u4fa1\u5024 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2","name":"\u7d4c\u6e08\u7684\u4ed8\u52a0\u4fa1\u5024 – \u30a6\u30a3\u30ad\u30da\u30c7\u30a3\u30a2","description":"before-content-x4 \u7d4c\u6e08\u7684\u306b\u4ed8\u52a0\u4fa1\u5024 – \u30c8\u30ea\u30d9\u30eb\u30d0\u30a6\u30e0 \u7d4c\u6e08\u4ed8\u52a0\u4fa1\u5024 \uff08EVA\uff09\u307e\u305f\u306f \u30d3\u30b8\u30cd\u30b9\u4fa1\u5024\u306e\u8ca2\u732e \uff08GWB\uff09\u306f\u3001\u6295\u8cc7\u306e\u5229\u70b9\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u91d1\u878d\u696d\u754c\u306e\u91cd\u8981\u306a\u4eba\u7269\u3067\u3059\u3002 EVA\u306f\u6b8b\u5b58\u5229\u76ca\u3092\u8868\u3057\u3001\u4f7f\u7528\u3055\u308c\u308b\u8cc7\u672c\u7dcf\u984d\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u3001\u5229\u76ca\u306e\u7d76\u5bfe\u7684\u306a\u7d14\u30b5\u30a4\u30ba\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u7c21\u7d20\u5316\uff1aEVA =\u8cc7\u672c\u53ce\u76ca\u304b\u3089\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u3044\u305f\u3002 Du-Pont\u30b9\u30ad\u30fc\u30e0\u306f\u540c\u69d8\u306e\u65b9\u5411\u306b\u5411\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001ROI\u306b\u99d0\u8eca\u3055\u308c\u3066\u3044\u307e\u3059\u3002 after-content-x4 \u8a08\u7b97\u306f\u30012\u3064\u306e\uff08\u6570\u5b66\u7684\u306b\u540c\u4e00\u306e\uff09\u65b9\u7a0b\u5f0f\u3067\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002 after-content-x4 (1) EVA= NOPAT – WACCde NOA{displaysyllyle","datePublished":"2022-10-25","dateModified":"2022-10-25","author":{"@type":"Person","@id":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/archives\/author\/lordneo#Person","name":"lordneo","url":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/archives\/author\/lordneo","image":{"@type":"ImageObject","@id":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/44a4cee54c4c053e967fe3e7d054edd4?s=96&d=mm&r=g","height":96,"width":96}},"publisher":{"@type":"Organization","name":"Enzyklop\u00e4die","logo":{"@type":"ImageObject","@id":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","url":"https:\/\/wiki.edu.vn\/wiki4\/wp-content\/uploads\/2023\/08\/download.jpg","width":600,"height":60}},"image":{"@type":"ImageObject","@id":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/6\/67\/Economic_Added_Value.png\/330px-Economic_Added_Value.png","url":"https:\/\/upload.wikimedia.org\/wikipedia\/commons\/thumb\/6\/67\/Economic_Added_Value.png\/330px-Economic_Added_Value.png","height":"239","width":"330"},"url":"https:\/\/wiki.edu.vn\/all2jp\/wiki11\/archives\/11073","wordCount":1683,"articleBody":"     (adsbygoogle = window.adsbygoogle || []).push({});before-content-x4 \u7d4c\u6e08\u7684\u306b\u4ed8\u52a0\u4fa1\u5024 – \u30c8\u30ea\u30d9\u30eb\u30d0\u30a6\u30e0  \u7d4c\u6e08\u4ed8\u52a0\u4fa1\u5024 \uff08EVA\uff09\u307e\u305f\u306f \u30d3\u30b8\u30cd\u30b9\u4fa1\u5024\u306e\u8ca2\u732e \uff08GWB\uff09\u306f\u3001\u6295\u8cc7\u306e\u5229\u70b9\u3092\u8a55\u4fa1\u3059\u308b\u306e\u306b\u5f79\u7acb\u3064\u91d1\u878d\u696d\u754c\u306e\u91cd\u8981\u306a\u4eba\u7269\u3067\u3059\u3002 EVA\u306f\u6b8b\u5b58\u5229\u76ca\u3092\u8868\u3057\u3001\u4f7f\u7528\u3055\u308c\u308b\u8cc7\u672c\u7dcf\u984d\u306e\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u3044\u305f\u5f8c\u3001\u5229\u76ca\u306e\u7d76\u5bfe\u7684\u306a\u7d14\u30b5\u30a4\u30ba\u3092\u3082\u305f\u3089\u3057\u307e\u3059\u3002\u7c21\u7d20\u5316\uff1aEVA =\u8cc7\u672c\u53ce\u76ca\u304b\u3089\u8cc7\u672c\u30b3\u30b9\u30c8\u3092\u5dee\u3057\u5f15\u3044\u305f\u3002 Du-Pont\u30b9\u30ad\u30fc\u30e0\u306f\u540c\u69d8\u306e\u65b9\u5411\u306b\u5411\u3051\u3089\u308c\u3066\u3044\u307e\u3059\u304c\u3001ROI\u306b\u99d0\u8eca\u3055\u308c\u3066\u3044\u307e\u3059\u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4\u8a08\u7b97\u306f\u30012\u3064\u306e\uff08\u6570\u5b66\u7684\u306b\u540c\u4e00\u306e\uff09\u65b9\u7a0b\u5f0f\u3067\u793a\u3055\u308c\u3066\u3044\u307e\u3059\u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4(1) EVA= NOPAT –  WACCde NOA{displaysyllyle mathrm {\uff081\uff09} \u301cMathrm {eva} = mathrm {nopat} cdot mathrm} cdot mathrm {noa} (1.1) NOPAT= NOPde \uff08 \u521d\u3081  –  tax\u00a0rate\uff09\uff09 {displaystyle mathrm {\uff081.1\uff09}\u301c{mathit {nopat} = {mathit {nop}} cdot\uff081- {mathit {\u7a0e\u7387}\uff09}}} (1.2) NOP= g o p  –  \uff08 depreciation\u00a0and\u00a0amortisation\uff09\uff09 {displaystyle mathrm {\uff081.2\uff09}\u301c{mathit {nop}} = gop-\uff08{mathit {depreciation and amortization}\uff09}} (2) EVA= \uff08 ROCE –  WACC\uff09\uff09 de NOA{displaylllle mathrm {\uff082\uff09}\u2192mathrm {eva} =\uff08mathrm {rocc}  – \uff08wacc}\uff09cdot mathrm {noa} nopat = \u7a0e\u91d1\u5f8c\u306e\u7d14\u55b6\u696d\u5229\u76ca \uff08\u7a0e\u5f8c\u306e\u904b\u7528\u5229\u76ca\uff09 WACC = \u52a0\u91cd\u5e73\u5747\u8cc7\u672c\u30b3\u30b9\u30c8 \uff08\u5916\u90e8\u304a\u3088\u3073\u682a\u5f0f\u8cbb\u7528\u306e\u52a0\u91cd\u5e73\u5747\uff09 \u3044\u3044\u3048= \u7d14\u55b6\u696d\u8cc7\u7523 \uff08\u904b\u55b6\u306b\u5fc5\u8981\u306a\u8cc7\u672c\u307e\u305f\u306f\u8cc7\u7523\u3092\u6295\u8cc7\uff09 year = nadop\/noa = \u4f7f\u7528\u8cc7\u672c\u306b\u623b\u3057\u307e\u3059 \uff08\u6295\u8cc7rendite\uff09 GOP = \u7dcf\u55b6\u696d\u5229\u76ca \u5f0f\uff081\uff09\u306f\u6b21\u306e\u3068\u304a\u308a\u3067\u3059 \u30ad\u30e3\u30d4\u30bf\u30eb\u30c1\u30e3\u30fc\u30b8\u30d5\u30a9\u30fc\u30de\u30eb \u5c02\u7528\u3002\u3068\u3057\u3066 \u30d0\u30ea\u30e5\u30fc\u30b9\u30d7\u30ec\u30c3\u30c9\u30d5\u30a9\u30fc\u30e1\u30eb \u5f0f\uff082\uff09\u304c\u53c2\u7167\u3055\u308c\u307e\u3059\u3002\u6295\u8cc7\u53ce\u76ca\u7387\u3001\u8cc7\u672c\u30b3\u30b9\u30c8\u3001\u4fa1\u5024\u306e\u5897\u52a0\u3068\u306e\u9593\u306e\u3088\u308a\u826f\u3044\u3064\u306a\u304c\u308a\u304c\u6709\u5229\u3067\u3059\u3002\u6295\u8cc7\u304c\u8fd4\u3055\u308c\u308b\u3068\u3059\u3050\u306b\uff08 \u5e74 \uff09\u8cc7\u672c\u30b3\u30b9\u30c8\uff08 WACC \uff09\u8d85\u904e\u3001\u6295\u8cc7\u3092\u4f5c\u6210\u3057\u307e\u3059\u3002        (adsbygoogle = window.adsbygoogle || []).push({});after-content-x4\u958b\u767a\u3055\u308c\u307e\u3057\u305f \u30a8\u30f4\u30a1 \u7ba1\u7406\u30b3\u30f3\u30b5\u30eb\u30bf\u30f3\u30c8\u4f1a\u793eStern Stewart\uff06Co\u304b\u3089\u3001\u3053\u308c\u306f\u7565\u8a9e\u306b\u95a2\u3059\u308b\u5546\u6a19\u6a29\u3067\u3059 \u30a8\u30f4\u30a1 \u78ba\u4fdd\u3055\u308c\u3066\u3044\u307e\u3059\u3002\u30c9\u30a4\u30c4\u8a9e\u3078\u306e\u7ffb\u8a33\u3001 GWB Siemens AG\u306b\u3088\u3063\u3066\u4fdd\u8b77\u3055\u308c\u3066\u3044\u307e\u3059\u3002 KPMG\u306e\u8abf\u67fb\u306b\u3088\u308b\u3068\u300130\u306eDAX\u4f01\u696d\u306e\u3046\u306112\u4eba\u304c2000\u5e74\u306bEVA\u3092\u30b3\u30f3\u30c8\u30ed\u30fc\u30eb\u30b5\u30a4\u30ba\u3068\u3057\u3066\u4f7f\u7528\u3057\u307e\u3057\u305f\u3002\u91cd\u8981\u306a\u6570\u5b57\u306f\u3001\u4f01\u696d\u3001\u4f1a\u793e\u307e\u305f\u306f\u30d7\u30ed\u30b8\u30a7\u30af\u30c8\u306e\u4e00\u90e8\u306e\u5206\u6790\u3068\u8a55\u4fa1\u3092\u4fc3\u9032\u3059\u308b\u3053\u3068\u3092\u76ee\u7684\u3068\u3057\u3066\u304a\u308a\u3001\u30a4\u30f3\u30bb\u30f3\u30c6\u30a3\u30d6\u7ba1\u7406\u306e\u57fa\u790e\u3068\u3057\u3066\u3082\u6a5f\u80fd\u3057\u307e\u3059\uff08\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6307\u5411\u306e\u5831\u916c\u3092\u53c2\u7167\uff09\u3002\u4fa1\u5024\u6307\u5411\u306e\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6e2c\u5b9a\u306b\u304a\u3051\u308b\u6700\u8fd1\u306e\u958b\u767a\u306f\u3001\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u4ed8\u304d\u306e\u904b\u7528\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u6e2c\u5b9a\u3067\u3059\u3002\u3053\u308c\u306f\u3001\u30d0\u30ea\u30e5\u30fc\u30c9\u30e9\u30a4\u30d0\u30fc\u30c4\u30ea\u30fc\u306e\u30b3\u30f3\u30dd\u30fc\u30cd\u30f3\u30c8\u306b\u8ffd\u52a0\u3055\u308c\u308b\u7d4c\u6e08\u7684\u4fa1\u5024\u306b\u57fa\u3065\u3044\u3066\u4fa1\u5024\u306e\u8ca2\u732e\u3092\u89e3\u4f53\u3057\u307e\u3059\u3002\u30a4\u30f3\u30c7\u30c3\u30af\u30b9\u5316\u3055\u308c\u305f\u904b\u7528\u6027\u80fd\u6e2c\u5b9a\u306b\u3088\u308a\u3001\u30d1\u30d5\u30a9\u30fc\u30de\u30f3\u30b9\u306e\u30b5\u30a4\u30af\u30eb\u306b\u4f9d\u5b58\u3057\u306a\u3044\u6e2c\u5b9a\u3068\u3001\u30ad\u30fc\u30d5\u30a3\u30ae\u30e5\u30a2\u306e\u6a19\u6e96\u5316\u3055\u308c\u305f\u6bd4\u8f03\u3082\u53ef\u80fd\u306b\u306a\u308a\u307e\u3059\u3002 [\u521d\u3081] [2] Stern Stewart\uff06Co\u306f\u3001\u4ed6\u306e\u4eba\u3068\u540c\u69d8\u306b\u3001\u4f1a\u8a08\u30c7\u30fc\u30bf\u306e\u554f\u984c\u3082\u8a8d\u8b58\u3057\u3066\u3044\u307e\u3059\u3002\u65e2\u5b58\u306e\u4f1a\u8a08\u6295\u7968\u6a29\u306b\u3088\u308a\u3001\u5229\u7528\u53ef\u80fd\u306a\u30c7\u30fc\u30bf\u306f\u4f1a\u793e\u5168\u4f53\u3067\u5339\u6575\u3059\u308b\u3082\u306e\u3067\u306f\u306a\u3044\u305f\u3081\u3001\u682a\u4e3b\u306b\u3068\u3063\u3066\u610f\u5473\u304c\u3042\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u6570\u5b57\u306e\u5909\u63db\uff08\u5909\u63db\uff09\u306b\u95a2\u3059\u308b\u591a\u304f\u306e\u63d0\u6848\u304c\u306a\u3055\u308c\u307e\u3059\u3002 Stern Stewart\uff06Co\u306b\u3088\u308b\u3068\u3001\u8003\u3048\u3089\u308c\u308b\u3059\u3079\u3066\u306e\u5909\u63db\u306e\u6570\u306f164\u306b\u76f8\u5f53\u3057\u307e\u3059\u304c\u3001\u6279\u8a55\u5bb6\u306e\u610f\u898b\u3067\u306f\u3001\u3053\u308c\u306f\u30de\u30fc\u30b1\u30c6\u30a3\u30f3\u30b0\u306e\u76ee\u7684\u306b\u3082\u5f79\u7acb\u3061\u307e\u3059\u3002\u3055\u3089\u306b\u3001\u8abf\u6574\u306f\u591a\u304f\u306e\u5834\u5408\u3001\u305d\u308c\u3092\u7d4c\u6e08\u7684\u306b\u3059\u308b\u306b\u306f\u8907\u96d1\u3059\u304e\u307e\u3059\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u5b9f\u969b\u306b\u306f\u3001\u5b9f\u969b\u306b\u306f\u8abf\u6574\u304c\u884c\u308f\u308c\u307e\u3059\u3002\u901a\u5e38\u306f3\u301c5\u3067\u3059\u3002 [\u521d\u3081] [3] \u8abf\u6574\u306f\u901a\u5e38\u30014\u3064\u306e\u30ab\u30c6\u30b4\u30ea\u306b\u5206\u5272\u3055\u308c\u307e\u3059\u3002 \u64cd\u4f5c\u30b3\u30f3\u30d0\u30fc\u30b8\u30e7\u30f3 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EVA\u304a\u3088\u3073\u4fa1\u5024\u30d9\u30fc\u30b9\u306e\u7ba1\u7406 \u3002 MacGraw-Hill\u30012000\uff08\u82f1\u8a9e\uff09\u3002   \u2191  \u30d8\u30eb\u30de\u30f3J.\u30b9\u30bf\u30fc\u30f3\uff1a \u5e02\u5834\u6307\u5411\u306e\u4fa1\u5024\u7ba1\u7406\uff1a\u91d1\u878d\u30a4\u30f3\u30c6\u30ea\u30b8\u30a7\u30f3\u30b9\u30ec\u30fc\u30c0\u30fc\u3092\u901a\u3058\u3066\u7af6\u4e89\u4e0a\u306e\u5229\u70b9\u3092\u9054\u6210\u3059\u308b \u3002 Wiley\u30012007\u3001ISBN 978-3-527-50258-5\u3002   \u2191 a b  Stephan Hostettler\/Hermann J. 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