General CommentsThe examining team want candidates to spend time reading the requirements to ensure they fully understand what is being asked of them....
EVA是P5考试的重点,这篇文章重点解释EVA指标,并将其与传统的利润指标进行对比。Interpreting and calculated EVA当使用EVA来评估企业绩效时,以下几点需要考虑:1.EVA是否是正数(positive)?如果是的话,就说明企业的回报(return)比支付给投资者的利息...