Earnings Before Interest and Tax[EBIT,息税前利润]

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Earnings Before Interest and Tax[息税前利润]解析 。

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  1. 摘要
  2. 论坛
  3. 最佳实践
  4. Expert Tips
  5. 相关资料
  6. 打印

什么是EBIT ?

EBIT,是Earnings Before Interest and Tax的缩写,即公司税前及利息开支前的所有营运利润。 通常,EBIT不包括非营运支出与非营运利润。 EBIT是一个未将资本成本考虑在内传统的财务量度方法。 EBIT的同义词有营业利润(Operating Profit)营业收益(Operating Earnings)


EBIT的计算

EBIT计算公式非常简明直接:


      净销售量

-     营业费用

------------------------------------------------------

      营业利润(EBIT


EBIT的一大优点就是计算简单,易于用来观察一个公司部门层面的经营收益情况。


EBIT的主要缺点就是没有包括资本成本。 比较EVA[经济增值]CFROI[现金流投资回报]Economic Margin[经济利润],此三者皆包含资本成本。


要说明的是,除了EBIT以外,营业利润(Operating Profit)和营业收益(Operating Earnings)也被广泛使用,用来表达同样的意思。


参考书: Steven M. Bragg - Business Ratios and Formulas: A Comprehensive Guide -

参考书: Ciaran Walsh - Key Management Ratios [中译本《关键管理指标:掌握驱动和控制企业的管理工具》,北京经济管理出版社,2005] -


息税前利润论坛
  What is Consolidated Operating Income (COI)?
Several days ago I met this term "COI", then I tried to find some information, but I couldn't find it. If someone has information or can explain, please reply. Thanks in advance......
     
 
  Thrid Party Share and Participations in EBIT?
Turning around the definition: Net Profit + Interest + Tax = EBIT.
What about the third party share and income from participations? Include or exclude from EBIT?...
     
 
  EBIT and Operating Leverage
Finding the EBIT is very important because it will tell you how's the company used their fixed cost in operations. In other words it will help you determine the company's degree in operating leverage....
     
 
  EBIT and DIrect and Indirect Expenses
Does EBIT include all the direct & indirect expenses of the unit?...
     
 
  Measuring Financial Performance
What are the most important tools while evaluating the financial performance of the company?...
     
 
  EBIT Before of After End of Year
When do we earn more: if we declare dividend before finishing of year or if we declare it after at the end of the year?...
     
 
  What is Return on Sales? Definition
Also the term Return on Sales is often used to indicate EBIT, Operating profit, or Operating Earnings....
     
 

息税前利润 小组


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最佳实践 - 息税前利润 高级帐户

Expert Tips (ENG) - Earnings Before Interest and Tax 高级帐户
 

What are the Indicators of High Quality of Earnings?

The term quality of earnings usually refers to the degree of conservatism in a firms reported earnings. Indicators of high earnings quality in...
Usage (application)Analyzing Reported Earnings
 
 
 

What is the Degree of Management Discretion or Manipulation?

The discretionary nature of income recognition permits an examination of the degree of management manipulation of earnings under one or more of the fo...
Usage (application)Analyzing Reported Earnings
 
 

相关资料 - 息税前利润 高级帐户
 

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EBIT 衡量
     
 

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EBIT 评估
     

比较:  EBITDA[息税、折旧及摊销前利润]  |  P/E ratio[市盈率]  |  PEG Ratio[市盈率与增长比率]  |  Relative Value of Growth[增长相对价值]  |  Economic Value Added[经济增值]  Economic Margin[经济利润]  |  Cash Ratio[现金比率]  |  Current Ratio[流动比率]  |  Earnings Per Share[每股盈利]  |  Return on Equity[股本回报率]  |  Return on Invested Capital[资本回报率]  |  Market Value Added[市场增值]  |  CFROI[现金流投资回报]  Fair Value[公允价值]  |  TSR[股东总回报]


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