, , :
(EVA);
, (NOPAT);
, (EBITDA);
(EBIT);
(EBT);
() (ROE).
(EVA economic value added) , :
CE (capital employed) ( ); ROI (return on investment) ; WACC (weighted average cost of capital) .
, , , , . , EVA , . , , .
.
(EVA), 0,4, 0,2, 2500000 .
.
WACC (weighted average cost of capital) .
re (); E (equity capital) ; t ; rd (); D (debt capital) .
.
, 0,15 , 3000000 . () 0,17, 1000000 . 20%.
C ,
NOPAT (net operating profit adjusted taxes) :
EBT (earnings before taxes) ; Int ; L ; A ( ); T ; EBIT (earnings before interest and taxes) .
, (EBITDA earnings before interest, taxes, depreciation, and amortization) , , . , ( ), . .
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EBT (earning before taxes) ; Int (interest) ; A (amortization) .
(EBIT earnings before interest and taxes) , . EBIT ( ) .
EBT (earning before taxes) ; Int (interest)
EBIT EBITDA
. EBIT, EBITDA NOPAT , (EBT) 2100000, 200000 ., 80000 . (t) 20%
(T):
NOPAT
() ( ROE return on equity) () :
NP (net profit) ; E (equity capital) . ROE , .
.
, 1000000 ., 2000000 .