浅析经济增加值在企业经营业绩评价中的意义（Analysis of the significance of economic value added in the evaluation of enterprise performance）.docVIP

浅析经济增加值在企业经营业绩评价中的意义（Analysis of the significance of economic value added in the evaluation of enterprise performance） 2011.01 (next) C, H, A, L, L, C, O, E, T, I, O, N, C, E, C, O,, V, E, Y, M Collective economy abstract SASAC added economic value: 2010 Included in the performance evaluation indicators of the central enterprises marks (Eva) The application of Eva index in Chinese enterprises. Economic value added index, assessment of enterprise performance, can be true It reflects the current business results of the enterprise and eliminates the current situation Some of the accounting methods affect profits Factors, while promoting each employee of the enterprise as a whole The same interests, play a team spirit, and create more effective Benefit, therefore, as a business performance evaluation, Eva Indicators have long-term significance, but the value of economic value increases It also has some limitations, so we should make good use of the economy The added value should be considered in other indicators Some influencing factors. Key word Economic value added (E) performance evaluation; Financial indicators); One , Implications of economic value added The first ancestor of the idea of economic growth is surplus income or Economic profit , As indicators of enterprise performance evaluation Two hundred History of past years . Economic value added (economy - Valueadded, Abbreviation Eva) Its an American scholar Stewart propose , And by the famous American Stern Stewart Consulting company (sternstewart Co.) Registration and Implementation A set of values based on the concept of economic value added Financial management system , Decision making mechanism and incentive compensation system degree . It is based on net operating profit after tax and generates this The amount of capital required for profit to be invested in the total cost Performance financial evaluation method . Economic value added refers to After tax net operating profit minus capital cost Balance . T