一个新的概念“经济增值”(EVA)已成为现代企业管理的核心。近几年,美国许多大企业,如可口可乐等公司纷纷引进此法,把此法作为判断企业经济效益的标准。 以往看一个企业的效益,主要是看其产值、销售额、利润等。而采用“经济增值”法,是把营 A new concept “Economic Value Added” (EVA) has become the core of modern enterprise management. In recent years, many large companies in the United States, such as Coca-Cola and others, have introduced this law one after another and used it as a standard for judging the economic efficiency of enterprises. In the past, looking at the benefits of a company mainly depends on its output value, sales, and profits. The adoption of “economic value added” law is