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

Authors

  • Rodney Wernke UNISUL - Tubarão - SC
  • Marluce Lembeck
  • Antonio Cezar Bornia

DOI:

https://doi.org/10.5007/%25x

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

Author Biography

Rodney Wernke, UNISUL - Tubarão - SC

Possui graduação em Ciências Contábeis pela UNISUL (1992), mestrado em Engenharia de Produção pela UFSC (1999) e doutorado em Engenharia de Produção pela UFSC (2001). Atualmente é professor horista da UNISUL.

Mais informações: Currículo Lattes - CNPq.

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Published

2000-01-01

How to Cite

Wernke, R., Lembeck, M., & Bornia, A. C. (2000). Valor Econômico Adicionado (E.V.A.): uma ferramenta para mensuração da real lucratividade de uma operação ou empreendimento. Revista De Ciências Da Administração, 2(3), 50–56. https://doi.org/10.5007/%x

Issue

Ano 2 - Número 3 - Abril de 2000

Section

Articles

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