annual value added

annual value added
AVA
Den værdi, som et forretningsområde/selskab skaber i et givet år. Defineres som den risikojusterede indtjening fratrukket en egenkapitalomkostning, der fastsættes som en procent af den økonomiske kapital. Egenkapitalomkostningen svarer til aktiemarkedets anslåede indtjeningskrav til forretningsområdet/selskabet.

Anglo-danske finansiel ordbog. 2013.

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