| EVA与价值链管理整合的研究 |
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| 引用本文： | 李映照,吴凤珊.EVA与价值链管理整合的研究[J].财会通讯,2005(12). |
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| 作者姓名： | 李映照 吴凤珊 |
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| 作者单位： | 华南理工大学工商管理学院，华南理工大学工商管理学院 广东 广州 510640，广东 广州 510640 |
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| 摘 要： | 在企业越来越重视价值创造的今天,EVA管理体系和价值链理论应运而生。但无论是哪种方法,都会存在缺陷和不足。本文从价值链分析法的局限性角度出发,分析并阐述了把EVA分析体系应用到价值链管理的可行性,为增强和提高价值链理论的实用性提供一种新思路。
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| 关 键 词： | EVA价值链 整合 价值创造 |
Research on the integration of EVA and the Value Chain Management |
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| Li Yingzhao Wu Fengshan.Research on the integration of EVA and the Value Chain Management[J].Communication of Finance and Accounting,2005(12). |
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| Authors: | Li Yingzhao Wu Fengshan |
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| Abstract: | The EVA management system and the value chain theory come out with the trend that enterprises today more and more emphasize on value creation.But by whatever way, there are some shortages and deficiencies.Form the aspect of value chain method's limitation,this thesis analyzes and expounds the feasibility of applying EVA system to value chain management,which will provide a new idea to enhance the practicability of the value chain theory. |
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| Keywords: | EVA Value chain Value creation |
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