WACC=(0.6*0.1*0.75)+(0.04*0.15)=0.105
EVA=1200000*0.75(稅後淨利)-5000000*0.105{(總資產-流動負債)*WACC)}
=900000-525000=375000
8 甲公司之A部門的總資產為$6,000,000,流動負債為$1,000,000..-阿摩線上測驗