nopat

Among them , the investment cost includes the debt capital cost and equity capital , NOPAT bases on the financial report of company after being adjusted and computed .

其中，投入资本成本包括债务资本成本和权益资本成本，税后净营业利润则以企业财务报表为基础，通过对财务报表的数据进行调整和计算得出。

EVA ( Economic Value Added ) is the balance found by deducting the cost of capital from the net operating profit after tax ( NOPAT ) .

EVA是经过调整后的税后经营净利润扣除全部资金成本后的余额。

The Economic Value Added ( EVA ) is a measure of surplus value created on an investment , namely the difference in amount after the NOPAT ( net operating profit after taxes ) subtract cost of capital .

EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。

As defined by Stern Stewart Management Service of New York City , EVA is the difference of a company 's net operating income after taxes ( NOPAT ) and its cost of capital of both equity and debt .

EVA是企业税后净营业利润与投入资本成本的差额。