ECONOMIC VALUE ADDED Definition

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ECONOMIC VALUE ADDED (EVA) measures the difference between the return on a company's capital and the cost of that capital. A positive EVA indicates that value has been created for shareholders; a negative EVA signifies value destruction.

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HASH TOTAL is a control total that has no meaning in itself except for control, e.g., total social security numbers of employees paid.

CASH DEFICIT, in accounting, is a shortage of available funds to satisfy current obligations.

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