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发表于 2008-7-25 14:07 · 未知
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下面是引用tiantn于2008-07-25 13:52发表的:
不是三言两语能说清楚的,推荐你看《蓝海战略》这本书。我从个人的经验来说,很多玩家可能还不是很清楚自己究竟喜欢什么样的游戏。
那我就用三言兩語解釋一下:
Value creation
Value creation is the primary financial performance indicator for measuring and evaluating financial performance within the Group. The model links operating income and asset efficiency with the cost of the capital employed in operations. The model measures and evaluates profitability by region, business area, product line, or operation.
Value created is measured excluding items affecting comparability and defined as operating income less the weighted average cost of capital (WACC) on average net assets during a specific period. The cost of capital varies between different countries and business units due to country-specific factors such as interest rates, risk premiums, and tax rates.
A higher return on net assets than the weighted average cost of capital implies that the Group or the unit creates value.
轉貼: http://www.electrolux.com/key_ratio_definitions.aspx
我相信三言兩語比什麼書都要好多了 |
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