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Book chapter

The indicators of value added and methods of their calculation and application in the management of Russian organizations

P. 187-205.
Ryabova E. V.

It is well known that there are many indicators that reflect the efficiency of company operation. One of them - Economic Value Added (EVA). From the formula of calculating EVA follows that result of this criterion influence by a number of factors. In order to get objective results when calculating EVA it is recommended to make revisions in the operational profit and capital employed. However the number of necessary revisions hasn’t been determined yet. In this article it is presented, as adjustment and the accounting of separate factors (account articles) can lead to essential changes of EVA.