Practice: Operative (internal reporting) with and without EVA

Without EVA:

Turnover 1000

- variable costs 400

Gross margin 600

- fixed costs 200

Net margin 400

-depreciation 100

Operating Profit 300

...

Key ratios:

Return on capital employed 30%

...

With EVA:

Turnover 1000

- variable costs 400

Gross margin 600

- fixed costs 200

Net margin 400

-depreciation 100

Operating Profit 300

- taxes from OP 100

Net operating profit after taxes 200

-Costs of working capital 50

-Costs of fixed assets 75

+Credit of non-interest bearing debt +25

EVA 100

Internal monthly profit report might look like this:

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