EVA-ABC 集成价值计量在企业管理中的应用研究.pdfVIP

9 2 () Vol9, No2 2009 2 Journal of Kunming University of Science andTechnology Feb2009 1 EVA- ABC 1 2 1 鹿 丽 , 王 佳 , 田 甜 ( 1. , 116023; 2. , 124010) : 传统的作业成本法以企业内部作业链为主进行成本分析而忽视了资金占用资本成 , 导致 成本核算不够全面在作业成本法的基础上引入经济增加值的思想构成的集成价值计量将资本成本纳入 成本管理过程, 有效弥补了传统作业成本法的缺陷, 使管理者能得到一个清晰的获利能力与经济损失的 概念, 并将其注意力与专业化的作业集中到发生经济损失的地方, 并且他们能够维护保护扩展能获 利的经济业务本文探讨了两种方法结合的可行性, 并结合实际例子对此法进行介绍分析和评价 : 经济增加值; 作业成本法; 企业管理 : F2705 : A : 1671- 1254 ( 2009) 02- 0026- 05 The Application of EVA - ABC Integrated M easurem ent of Value in Enterprise M anagem ent 1 2 1 LU Li , WANG J ia , TIAN T ian ( 1College of Econom ics andManagement, Dalian FisheriesUniversity, Dalian, Liaoning116023; 2LiaohePetroleum EquipmentCompany, Panjin, Liaoning 124010, China) Abstract: Traditionalactivity- based costing (ABC) cant reflect all costs, especially capital costs, be cause their activity chain carries the limitation of cost analysis. The introduction of economic value added (EVA) toABC forms the integratedmeasurementof valuewhich takes the capitalcosts into consideration in the process of costmanagementso that the defects ofABC can be effectivelymodified andmanagers can see a clear profitability and form a clearer concept of economic losses. Besides, their attention and specialized operations can be focused on econom ic losses, and they can preserve, protect and expand profitable economic business. The paperprobes into the feasibility of combining the twomethods and introduces and evaluates thismethodon the basis ofpractical case studies. K ey words: economic value added;