Cost, performance, and profit accounting

Economic profit DE

Economic profit as a key variable in controlling

by Walter Schmidt, Rainer Vieregge

In this article, you will learn all about the relevance of economic profit (EVA™ / GWB®) in corporate management. The development and implementation of KPIs is crucial for modern business management practice.

We discuss the different calculation methods and the importance of adjustments to accurately measure economic performance. We also highlight the advantages of this approach compared to traditional methods.

An important focus is on the challenges that arise in the practical application of economic profit. Smaller companies in particular should be aware of the risks and uncertainties associated with the implementation of this model.

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Über den ICV

Der Internationale Controller Verein (ICV) hat in 50 Jahren für Controlling und ControllerInnen gleichermaßen Standards gesetzt und ist heute die Kompetenz-Adresse für Controlling Excellence in Europa. Die rund 6.000 Mitglieder – rund 260 Firmenmitglieder – profitieren von einem weit gespannten Netzwerk, zentralen AnsprechpartnerInnen, hochkarätigen Fachveranstaltungen, Awards für exzellente Arbeiten sowie von mehr als 60 Arbeitskreisen. Diese sind regional ausgerichtet, widmen sich bestimmten Branchen oder Fachthemen.

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