ข้อ 2-10
Qa. What is Ronayne’s EVA?
Aa. EVA = NOPAT – After-tax dollar cost of capital used to support operations.
NOPAT = EBIT(1-T)
…. = $6,375,000(1-0.4)
…. = $3,825,000
Total operating capital = Net operating working capital + Net fixed assets
…. = $5,000,000+$37,000,000
…. = $42,000,000
Weighted average cost of capitals is 8.5%.Therefore,Ronayne’s Total after-tax dollar cost of capital is $42,000,000*8.5% = $3,570,000
EVA = $3,825,000 - $ 3,570,000
Ronayne’s EVA = $255,000
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