residual income method

简明释义

剩余收入法

英英释义

例句

1.Our financial analyst recommended using the residual income method for better investment decisions.

我们的财务分析师建议使用剩余收入法以做出更好的投资决策。

2.By applying the residual income method, we can determine the true profitability of our divisions.

通过应用剩余收入法，我们可以确定各个部门的真实盈利能力。

3.The company decided to use the residual income method to evaluate its investment projects.

公司决定使用剩余收入法来评估其投资项目。

4.Investors often look for firms that utilize the residual income method as it reflects long-term value.

投资者通常寻找采用剩余收入法的公司，因为它反映了长期价值。

5.The residual income method helps in assessing whether the returns exceed the cost of capital.

在评估回报是否超过资本成本时，剩余收入法非常有帮助。

作文

The concept of the residual income method is an important financial metric that helps businesses evaluate their profitability and performance. At its core, the residual income method measures the excess income generated by an investment after accounting for the cost of capital. This approach allows companies to determine whether they are truly creating value for their shareholders or merely meeting their cost of capital requirements. To understand the residual income method, it is essential to grasp its components. Firstly, we need to identify the net income generated by a business or project. This figure represents the total earnings after all expenses have been deducted. However, this number alone does not provide a complete picture of a company's financial health. Next, we must consider the cost of capital, which is the return rate that investors expect from an investment. This rate varies depending on the risk associated with the investment and the market conditions. The residual income method essentially calculates the difference between the net income and the cost of capital. If the result is positive, it indicates that the investment has generated more income than what is required to satisfy the investors, thereby creating value. Conversely, a negative result suggests that the investment has failed to meet the expected returns, indicating a potential loss of value. One of the key advantages of using the residual income method is its ability to encourage managers to make decisions that align with shareholder interests. By focusing on residual income, managers are incentivized to pursue projects that will generate returns exceeding the cost of capital, leading to better resource allocation and improved overall performance. Additionally, this method can be particularly useful in evaluating the performance of different divisions within a company, allowing for a more nuanced understanding of where value is being created or destroyed. However, the residual income method is not without its limitations. For one, accurately determining the cost of capital can be challenging, as it requires a thorough analysis of market conditions and investor expectations. Moreover, the method may overlook certain qualitative factors that contribute to a company's long-term success, such as brand reputation, customer loyalty, and employee satisfaction. In conclusion, the residual income method serves as a valuable tool for assessing the profitability and performance of investments. By focusing on the excess income generated after accounting for the cost of capital, businesses can gain insights into their true financial health and make informed decisions that align with shareholder interests. Despite its limitations, the residual income method remains a crucial component of financial analysis and decision-making in today's competitive business environment.

“剩余收入法”这一概念是一个重要的财务指标，帮助企业评估其盈利能力和表现。从本质上讲，“剩余收入法”测量的是在考虑资本成本之后，投资所产生的超额收入。这种方法使公司能够确定它们是否真正为股东创造了价值，或者仅仅满足了其资本成本要求。为了理解“剩余收入法”，首先需要了解其组成部分。首先，我们需要确定企业或项目产生的净收入。这个数字代表了扣除所有费用后的总收益。然而，仅凭这个数字并不能提供公司财务健康状况的完整图景。接下来，我们必须考虑资本成本，即投资者期望从投资中获得的回报率。这个比率因投资的风险和市场条件而异。“剩余收入法”实质上计算的是净收入与资本成本之间的差额。如果结果为正，则表明投资产生的收入超过了满足投资者所需的回报，从而创造了价值。相反，负结果则表明投资未能满足预期回报，可能导致价值的损失。使用“剩余收入法”的一个关键优点是它能够鼓励管理者做出与股东利益一致的决策。通过关注剩余收入，管理者被激励去追求那些将产生超过资本成本回报的项目，从而实现更好的资源配置和整体表现。此外，这种方法在评估公司内部不同部门的表现时尤其有用，使人们对价值创造或毁灭的地方有更细致的理解。然而，“剩余收入法”并非没有局限性。首先，准确确定资本成本可能具有挑战性，因为这需要对市场条件和投资者期望进行深入分析。此外，该方法可能忽视某些定性因素，这些因素对公司的长期成功至关重要，例如品牌声誉、客户忠诚度和员工满意度。总之，“剩余收入法”作为评估投资盈利能力和表现的有价值工具，通过关注在考虑资本成本后产生的超额收入，企业可以深入了解其真实的财务健康状况，并做出符合股东利益的明智决策。尽管存在局限性，“剩余收入法”仍然是当今竞争激烈的商业环境中财务分析和决策的重要组成部分。