The model of credit card's customer contribution is designed according to that contribution equal to income subtract cost. The ABC is used to calculate indirect customer costs.

信用卡客户贡献度评价模型，以贡献等于收入减去成本为依据，在客户间接成本计算中采用作业成本法。

The Economic Value Added (EVA) is a measure of surplus value created on an investment, namely the difference in amount after the NOPAT (net operating profit after taxes) subtract cost of capital.

EVA就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。