kpi 平衡计分卡和eva绩效评估体系(中英文).pptVIP

Company Performance Indicators: How to Measure the Performance of a Company First International Conference on KPI Beijing, China May 22nd, 2002 Company, Strategy and Performance公司、战略及其绩效 A Company is an Association of Productive Assets (including People) who come together to obtain Economic Advantages Strategy is a Pattern of Asset or Resource Allocation that enables Companies to maintain or improve their Performance Performance of a company can be measured in different ways Different Approaches to Measuring Performance衡量绩效的不同方式 Firm’s Survival As a Measure of Performance (Altman’s Z-Score) Tobin’s Q Accounting Measures of Performance (Financial Ratios) Multiple Stakeholders view of Performance Balanced Scorecard Present Value Measures of Performance EVA and MVA Most Commonly Used Key Performance Indicators最常用的关键业绩指标 Financial Indicators 财务指标 Process Indicators 过程指标 Customer Indicators 顾客指标 Learning and Growth Indicators 学习与创新指标 Linking Strategic Objectives EVA as a Valuation Model to Measure the Value of a Firm and Its Assets 经济附加值作为评估模型用于衡量一个企业及其资产的价值 Firm’s Capability to Create Value for Shareholders 公司为股东创造价值的能力 What is EVA? 什么是经济附加值？ A Measure Reflecting Shareholders’ Wealth being Created or Destroyed in a year 衡量一年之中股东财富增加还是损失的方法 A Value-Based Performance Measure 以价值为基准的业绩评价手段 A Measure highly Correlated with Share Price 与股票价格密切相关的指标 A Tool suitable to Evaluate the Performance of Managers at all Levels 用于评价各级经理人业绩的适当工具 What is EVA 什么是经济附加值？ A Basis for Management Compensation Systems 管理阶层薪酬体系的基准 Can Motivate Managers to Create Value for Investors可以鼓励经理人为投资者创造价值 Can help to convert a Firm’s Strategy into Objectives tangible for all employees 有助于将公司的战略转变成全体员工可见的目标 EVA may be used as a tool for Capital Allocation 经济附加值可作为资本调配的工具 Calculating EVA 计算经济附加值 Company’s Income Statement 公司损益表 Company’s Balance Sheet 公司资产负债表 Company’s Cost of Capital (WACCAT) 加权平均资本成本