文章基本信息

标题：EVA in Economic Feasibility Study of Agricultural Water Project Investment in Crop Production Bases
本地全文：下载
作者：Shibao Lu ; Xiao Bai ; Haijun Bao 等
期刊名称：Advance Journal of Food Science and Technology
印刷版ISSN：2042-4868
电子版ISSN：2042-4876
出版年度：2016
卷号：10
期号：12
页码：949-954
DOI：10.19026/ajfst.10.2293
出版社：MAXWELL Science Publication
摘要：There are many different methods and ways in terms of agricultural water project investment, but how to establish an efficient and scientific system to review the economic value is most important practically for investors. This study analyzes advantages and disadvantages of NPV index in current agricultural water project investments in crop producation bases, expounds in detail the EVA, which can measure the investment decision and operation performance, discusses the interconnection of EVA and common NPV, approves the equivalency between MVA and NPV in investment decision making and the equivalency of EVA and after-tax NAV and with comparison it is shown that EVA is more rational than NPV. Taking a agricultural water project as an example, it displays the EVA active function in project decision making and performance review and, further, it provides references in application of EVA system in future investment decision making.