The simplest definition of EVA is the surplus profit after deducting the cost of the liabilities and the shareholders ' equity from net operating profits . The most prominent advantage of EVA lies in that it takes the cost of all production elements into consideration .

EVA最为简单的定义是公司净经营 利润 扣除债务和股权资本成本的 利润 余额，相对传统的 会计利润，EVA最大的优点在于其考虑了所有生产要素的成本。