Surplus value is developed from EVA

Surplus value is developed from EVA concept theory to a certain extent. EVA is an index and can be regarded as a supplement to product theory, that is, EVA is surplus product, which only reflects a more special form in the end, Because the surplus in accounting is the difference between the theoretical products of capital cost, the actual profit of an enterprise is actually the difference between the net profit of the enterprise and the remuneration required by investors. EVA and residual profit take into account the cost of capital. The only difference is that EVA adjusted some accounts to reflect the advantage of residual economic benefits.