Research on Human Capital s Participation in the Distribution of Residual Income and Relevant Accounting Issues;
人力资本参与剩余收益分配及其会计问题研究
Residual Income Evaluation Model is established on the basis of enterprise contracting theory by using corporate equity book value and the present value of residual income to evaluate stock intrinsic value.
建立在企业系列契约理论基础上的剩余收益模型运用公司权益的账面价值和预期剩余收益的现值来表示股票的内在价值。
Based on accruals,residual income can more effectively identify the value added than cash flow do and provide a method of analyzing enterprises and value generated.
会计利润是基于应计制的账面数据;现金流量表现为企业实实在在的现金流入与流出,是一个具有多层次的概念体系,并成为企业估值、决策与管理的"至尊变量";而以应计制为基础的剩余收益,比现金流量更能确认价值的增加,并提供了一种分析企业和企业价值生成的方法。
As an alternative to ROI measure, organizations adopt the residual income concept.
企业选择剩余收益作为ROI的替代方法。
Study on Enterprise Residual Income Allocation for Human Capital;
人力资本参与企业剩余收益分配研究
EVA and Evaluation of Residual Income:Relation and Reflection;
EVA与剩余收益估价:联系与思考
When residual income is used to measure performance, the purpose is to maximize the total amount of residual income, not to maximize the overall ROI figure.
当剩余收益被用于测量绩效时,目的是使剩余收益总额最大化,而不是使整个投资报酬率最大化。
Thus, evaluation by the ROI formula or by the residual income approach will not be possible.
因此便无法以ROI公式或剩余收益来衡量其绩效。
There are two approaches to measure their performance: return on investment (ROI) and residual income (RI).
衡量其绩效有两种方法：投资报酬率和剩余收益。
Research on Valuation of Real Estate Companies Based on RIM;
基于剩余收益模型的房地产企业价值评估研究
Research on Human Capital s Participation in the Distribution of Residual Income and Relevant Accounting Issues;
人力资本参与剩余收益分配及其会计问题研究
Research on the Problems Related to Entitling Human Capital to Allocate Enterprise Residual;
人力资本参与企业剩余收益分配相关问题研究
A Study on Residual Income Model and the Application in Value-Based Management;
剩余收益模型及其在价值管理中的应用研究
A Research of Human Capital s Participating in the Distribution of the Enterprise s Residual Returns;
人力资本参与企业剩余收益分配问题探讨
A Study on the Realizatio Mechanism of Human Capital s Participation in the Distribution of Firm s Residual Income;
人力资本参与企业剩余收益分配实现机制研究
The Sharing of Enterprise s Surplus Income Based on Human Capital Property Right;
基于人力资本产权特性的企业剩余收益分享
The Comparative Study on RIV Model and Traditional DCF Model;
剩余收益模型与传统DCF模型的比较研究
The Study on Enterprise Evaluation Mode Based on Residual Income Theory;
基于剩余收益RI的企业价值评估模型的研究
The applied research of residual income valuation model on Shenzhen Stock Market;
剩余收益定价模型在深圳A股市场的应用研究
Application of Residual Income (RI) to Evaluation of Listed Company
剩余收益模型在上市公司价值评估中的应用
However, center B will accept the new investment opportunity by means of RI.
然而,根据剩余收益来决策,B投资中心将采纳新投资项目。