EVA營利實踐手冊: 破解異常會計手法之道 大師輕鬆讀 NO.41

· 大師輕鬆讀 Book 41 · 大師輕鬆讀股份有限公司
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大師輕鬆讀 NO.41(中英對照)

The EVA Challenge — Implementing Value-Added Change in An Organization

經濟附加價值(EVA)是企業能否創造財富的最佳、最直接的衡量指標,因為EVA把資金成本考慮在內,也能精準結合公司業主(股東)與經理人的利益,不致於被會計慣例和會計手法扭曲。


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About the author

原創作者簡介:

裘爾.史坦 (Joel Stern)╱史坦史都華管理諮詢公司(Managing Partner of Stern Stewart & Co.)共同創辦人。該公司專精於金融經濟、企業績效評量、企業估價和獎酬制度。史坦目前任教於五所商學院研究所,並積極鼓吹重視股東價值。

約翰.席利 (John Shiely)╱全球最大的氣冷式汽油引擎製造商布里格斯—史翠頓公司(Briggs & Stratton Corporation)總裁。席利畢業於聖母大學(Notre Dame University)商學院會計學系,獲得馬楷大學(Marquette University)法學院法學博士學位及西北大學(Northwestern University)管理碩士學位。布里格斯—史翠頓公司是實施經濟附加價值(EVA)最成功的公司之一。

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