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【正文】
1、ovementonFinancialGAAPAccountingRecognizesequitycapitalhasacostAdjustpubliclydisclosedFinancialGAAPIncomeStatementsBalanceSheetsUseforPeerBenchmarkingCustomtailoredfor:OrganizationalCultureBusinessMixStrategiesProcessesOptimizedusingcriteriaMakeallpossibleAdjustmentsTheoreticalbutnotuseful……ExceptwhenlevelofEVAmatters。consideradditionaladjustmentsforspecificbutlimiteddecisionsADJUSTMENTSCashtoEconomicNonoperatingItemsNonrecurringEventsAccrualtoCashAccountingconservatismtreatsmanyinvestmentsascurrentexpensesRD,significantMarketing/Trainingonlythosespecificallyrelatingtoa“strategic”purposeEVAviewsthemasinvestmentsinthefutureAccountingmisstatescashflowReservesEVAseekstoemphasizeactualcasheventsAccountingdistortsongoingoperatingperformanceRestructuringandAssetsalesEVAtreatmentavoidsprofitpeaksandtroughsItemsnotincludedinthenormalcourseofbusiness,ornotusuallymanagedatunitlevelInterestExpensefromDebt。OtherFinancingIntheEVAframework,wemustturntheaccountingmodelintoaneconomicmodelCostofDebtCostofCapital?%+CostofEquity?%?%Thecostofcapitalprisesbothdebtequitycosts•RiskFreeRate•EquityRisk•Premium•DebtPremiumCreditspreadCostof。 2、ENTIALLastModified:兺懍粧:湰屃兺懍粧 |
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