|
|||||
|
|
| 论经济增加值在企业业绩评价中的应用 | |
| 引用本文： | 叶芳. 论经济增加值在企业业绩评价中的应用[J]. 内蒙古财经学院学报(综合版), 2014, 0(2): 5-7 |
| 作者姓名： | 叶芳 |
| 作者单位： | 福州外语外贸学院财会学院,福建福州350000 |
| 摘 要： | 经济增加值是企业业绩评价的重要指标,与传统业绩评价体系相比较它具有多方面的优越性,但是由于它的计算涉及很多调整项目,具有一定难度,导致EVA的推广存在很多障碍,本文选用漳州片仔癀药业股份有限公司2013年半年度报告进行分析,并对经济增加值在我国的应用进行了总结与展望. |
| 关 键 词： | 经济增加值 EVA体系 企业业绩评价 |
On the Application of the EVA in Enterprise Performance Evaluation |
|
| YE Fang. On the Application of the EVA in Enterprise Performance Evaluation[J]. Journal of Inner Mongolia Finance and Economics College, 2014, 0(2): 5-7 | |
| Authors: | YE Fang |
| Affiliation: | YE Fang { Fuzhou University of Foreign Studies and Trade, Fuzhou 350000, China } |
| Abstract: | EVA （ Economic Value Added ） is an important index of enterprise performance evaluation, compared with traditional performance evaluation system lEVA has many advantages. But becauseits computation involves a lot of adjustments, there exists a certain degree of difficulty, which leads to a lot of obstacles for the promotion of EVA. This paper analyzes the semi - annual report of Zhang zhou Pientzhuang Pharmaceutical Ltd. in 2013, summarizes and outlooks the future application of the EVA in China. |
| Keywords: | Economic Value Added EVA system enterprise performance evaluation |
| 本文献已被 维普 等数据库收录！ | |