Valor Econômico Adicionado (E.V.A.): uma ferramenta para mensuração da real lucratividade de uma operação ou empreendimento

Abstract

To follow the changes in the way to administer companies, the accountant must have sufficient knowledge related to the Economic Value Added (EVA). The power of to the Economic Value Added (EVA) concept was originated fron the idea that one can not know if an operation is really creating value, taking in to account the opportunit costof all the utilized capital. In most company operations, there is no idea of what or how much the valueaggregated by these companis. KEYWORDS: Economic value added; Measurement

Keywords

• Valor econômico adicionado
• Mensuração