如题，大家需要的来看看啊，不过是英文版的。
I.
Introduction...................................................................................................................................... 1

1.
EVA is a management tool that measures true economic profit.................................................... 1

2.
EVA can be integrated in all key processes................................................................................. 1

3.
Decision-making based on EVA................................................................................................. 2

II.
Decision-making with EVA................................................................................................................ 3

A.
How to build up EVA on operating unit level................................................................................... 3

1.
Overview................................................................................................................................... 3

2.
NOPAT (Net operating profit after tax)........................................................................................ 3

3.
Invested capital......................................................................................................................... 4

4.
Cost of capital........................................................................................................................... 6

5.
Focus on Delta EVA.................................................................................................................. 7

B.
How to build up EVA on the Group and SBU level.......................................................................... 8

C.
Use of EVA in the XY management system.................................................................................... 9

1.
Management reporting............................................................................................................... 9

2.
Capital expenditures................................................................................................................. 10

3.
Portfolio analysis..................................................................................................................... 11