General CommentsThe examining team want candidates to spend time reading the requirements to ensure they fully understand what is being asked of them....
EVA是P5考試的重點(diǎn),這篇文章重點(diǎn)解釋EVA指標(biāo),并將其與傳統(tǒng)的利潤指標(biāo)進(jìn)行對比。Interpreting and calculated EVA當(dāng)使用EVA來評估企業(yè)績效時(shí),以下幾點(diǎn)需要考慮:1.EVA是否是正數(shù)(positive)?如果是的話,就說明企業(yè)的回報(bào)(return)比支付給投資者的利息...