EVA绩效评价模型在企业的应用研究毕业论文.docVIP

毕业论文 （20_ _届） EVA绩效评价模型在企业的应用研究 摘 要 随着全球经济一体化进程的逐步深入，企业的经营环境发生了明显的变化。企业想要在竞争中求得生存和发展，必须要建立起一个能够准确反映企业经济信息和战略导向的绩效评价体系，用以提高企业经营管理水平、规范企业员工行为。因而，怎样构建科学合理并且行之有效的绩效评价体系,已成为企业管理者们亟待解决的重要课题之一。 EVA评价方法以增加股东财富为最终目标，体现了价值创造的思想。本文研究的主要内容是企业绩效评价中基于EVA的业绩评价。通过对相关绩效评价理论的归纳和总结，重点对传统的绩效考评办法和EVA绩效考评办法进行深入的研究。结合浙江方正机电股份有限公司（本文简称方正机电）的实证数据，构建起EVA绩效评价模型，与公司现行的传统绩效评价体系对比分析，证明EVA绩效评价体系优于传统绩效评价体系，以期对国内企业绩效考评体系的改进有所帮助。 关键词：EVA)；绩效管理；营运能力 Abstract Nowadays, the process of the global economy integration is tending to deepen, which has caused a remarkable change in the managing environment of enterprises. When it wants to maintain its survival and get its development over competition, the only thing the enterprise can do is to set up a performance evaluation system which can show exactly its economic information and strategic trend so that it can improve its managing and administering level and standardize its staff’s behavior. It has become a very important issue which calls for an immediate solution to set up a performance valuation system which is scientific, reasonable and practical. EVA evaluation methods to increase shareholder wealth as the ultimate goal reflect the idea of value creation. The main content of this paper is performance evaluation of enterprise performance evaluation based on EVA. Performance evaluation by the relevant theory and summarized, with emphasis on the traditional performance appraisal methods and the performance of EVA-depth evaluation approach, in combination with empirical data of Zhejiang Founder Motor company to build EVA performance evaluation model, and the companys tradition of the existing performance evaluation system Contrast application, EVA proved superior to the traditional performance evaluation system of performance evaluation system to the domestic enterprises to improve the performance appraisal system will help. Keywords: Economic Value Added;Performance Management;Operating Capacity 目 录 1绩效评价概述 1 1.1 绩效评价相关研究 1 1.2 绩效评价方法归纳 2 1.3 绩效评