KPIs Flashcards
1
Q
EBIT
A
Earnings before interest & taxes
2
Q
EBITDA
A
Earnings before interest, taxes, deprecation & amortization
3
Q
NOPAT
A
Net operating profit after tax
4
Q
EVA
A
Economic value added
5
Q
CFROI
A
Cash flow Return of investment
6
Q
ROCE
A
Return on capital employed
7
Q
EVA Calc
A
EVA = EBIT - Ertragssteuern - Kapitalkosten
EVA = NOPAT - Kapitalkosten
(EVA = EBIT - T - I)
8
Q
NOPAT Calc
A
NOPAT = EBIT - Ertragssteuern
(NOPAT = EBIT - T)
9
Q
Kapitalkosten Calc
A
KK = WACC * Eingesetzes Kapital
10
Q
WACC
A
Weighted average cost of capital
11
Q
WACC Calc
A
WACC =
12
Q
FCF
A
Free Cash Flow
13
Q
FCF Calc
A
FCF = NOPAT - Investments
FCF = EBIT - Taxes - Investments
