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Shareholder Value Analysis (SVA) is the process of analysing how decisions affect the net present value of cash to shareholders.
http://en.wikipedia.org/wiki/Shareholder_value
Traditionally, business strategy seeks to create value for customers, and marketing is viewed as important in the development and implementation of business strategy in the product marketplace. Increasingly, however, top management is demanding that marketing view its ultimate purpose as contributing to the enhancement of financial returns. As more firms adopt shareholder value-based measures of firm performance, marketing must effectively address the marketing-finance interface.