The financial host and target of capital management 再次是要確定資本運營的財務(wù)主體和財務(wù)對象。
Bandofinvestment method is used widely to determine the cap italization rates in real estate appraisal , its veracity directly affects the precision of estimation by income method 摘要復(fù)合投資收益率法是房地產(chǎn)估價中確定資本化率的主要方法之一,它的準確性直接影響到采用收益法評估的收益價格的可靠性。
Band - of - investment method is used widely to determine the cap italization rates in real estate appraisal , its veracity directly affects the precision of estimation by income method 摘要復(fù)合投資收益率法是房地產(chǎn)估價中確定資本化率的主要方法之一,它的準確性直接影響到采用收益法評估的收益價格的可靠性。
There is two things important on calculating eva . firstly it need to estimate the cost of the equity , then get the wacc ( weighted average cost of capital ) and the cost of the capital invested . secondly , some account items have to adjusted in which value created activities are distorted according to the general accounting principles to ensure the result can be demonstrated comprehensively 計算eva ,需要估算權(quán)益的成本,并由此計算出加權(quán)平均資本成本,最終確定資本投入的成本,另外,現(xiàn)有的通用會計準則扭曲了大量的價值創(chuàng)造活動,因而在計算eva時,也需要根據(jù)企業(yè)實際,對經(jīng)營結(jié)果有重要影響的會計科目進行調(diào)整,以確保最終的eva能夠全面反映企業(yè)的經(jīng)營效果。