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.
DAIRY QUEEN ACCOUNTING is a figure of speech from the steel industry meaning that some people dont know if they are doing accounting for Dairy Queen or a steel mill.
CROSS-FOOTING is the addition of columns of figures in different ways to check the accuracy of the totals, e.g. vertically and horizontally deriving the same total in a spreadsheet.
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