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。