从青岛啤酒看eva在中国的运用.docVIP

从青岛啤酒看EVA在中国的运用 【摘 要】EVA（经济增加值）是20世纪80年代美国思腾思特（Stern Stewart）咨询管理公司提出的一个新的价值评估体系，美国《财富》杂志称它为“当今最炙手可热的财务理念”，“是现代公司管理的一场革命”。EVA为西方许多国家带来了一场业绩评估的风暴，许多著名公司因推崇EVA制度而取得了成功，包括可口可乐、西门子、ATamp;T等大型跨国公司。然而EVA在中国的运用困难重重，且没有明确的资料显示效果如何。本文通过对在中国青岛啤酒实施EVA案例的分析，从案例中得到的启示，希望能对中国企业有所帮助。 关键词：EVA Abstract EVA (Economic Value Added) is a new value assessment system held by Stern Stewart amp; Co, which is a consulting firm. EVA is regarded as the hottest financial conception recently and the revolution of modern firm management by Fortune, the American magazine. It brings many western countries a storm of performance evaluation. A lot of companies adopting EVA have got successes, including some multinational companies such as Coca Cola, Simons, ATamp;T. But in China, EVA has a lot of difficulties. And no clear evidence proves that EVA has got a good results. This paper will analyze the case of Qing Dao Beer抯 EVA management system, and give some suggestions from the case. I hope the suggestions will be helpful to the enterprises in China in terms of putting EVA into practices. Key words: EVA 目 录 一、序言#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 二、文献回顾#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;1 三、青岛啤酒的EVA绩效评价体系#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;#8226;2 （一）青岛