Economic Value Added, EVA (also used in German; rarely economic Mehrwehrt)
The value from the result and the cost of capital – including the opportunity cost of equity – from an engagement within a period of time. If this ratio is negative, capital has been destroyed. – See yield, return, profitability, yield-to-call.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/