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经济增加值(EVA)在经营决策评估中的应用
引用本文:郭超.经济增加值(EVA)在经营决策评估中的应用[J].价值工程,2003(5):25-28.
作者姓名:郭超
作者单位:西安交通大学经济金融学院,西安,710061
摘    要:EVA是从股东财富最大化出发来衡量公司业绩的指标,国外许多大公司的成功实践证明了它的价值。本文从公司的经营决策评估角度探讨其应用性,试图为提高中小企业的科学决策水平提供一些帮助。

关 键 词:EVA  经营决策评估

The Application of EVA to Management Decision-Making Evaluation
Guo Chao.The Application of EVA to Management Decision-Making Evaluation[J].Value Engineering,2003(5):25-28.
Authors:Guo Chao
Abstract:EVA is a sort of measurement of the corporation outstanding achievement with the view of maxi-mized wealth of the shareholders.Its value has been confirmed by the practice of many large overseas corporations.This article mainly studies the application of EVA to management decision-making evaluation,trying for offering some help to improve the science decision-making level of the medium and small enterprises.
Keywords:EVA  management decision-making evaluation
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