eva在电信企业业绩评价中的应用分析word格式论文.docxVIP

优秀毕业论文 精品参考文献资料 Abstract In recent years, due to the development of domestic economy and competitive mechanism in communications industry, the competitive pressures of full service operation forced the telecom operators must regard enterprise value maximize as the core pursuit so as to promote enterprise performance. The accuracy of the performance evaluation results has a direct impact on the improvement of the internal management and the achievement of expected goals, and became more and more important to the survival and development of enterprise. The traditional performance evaluation index has shown its limitation in measuring creative value accurately, but EVA (economic value added) obviously does better in this field. What’s more, the State-owned Assets Supervision and Administration Commission push the full implementation of the EVA performance evaluation in telecom operators, so as to balance the performance growth and risk control, and preserve or increase and prevent the loss of state assets. Therefore, the paper describes the research and application of EVA at home and abroad at first; secondly, analyses the status quo in telecom operators and the problem traditional performance evaluation index system; thirdly, expounds the theory and computational methods of the EVA, indicating that the most important feature of the EVA is the consideration of the cost of equity capital, which look at the long-term development and truly reflect the enterprise value; fourthly, prove the superiority of EVA through the empirical analysis comparing the traditional performance evaluation index with China Unicom as a case and analysis the operation management issues and propose practical suggestions for improvement based on an in-depth EVA performance evaluation; finally, present some attentions during the implementation of EVA index. EVA has incomparable advantages in performance evaluation measurement comparing with the traditional one in telecom operators, which reflects