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首旅酒店EVA业绩评价研究
引用本文:张丹蕾.首旅酒店EVA业绩评价研究[J].江苏商论,2021(2).
作者姓名:张丹蕾
作者单位:;1.南京审计大学
基金项目:江苏高校哲学社会科学基金(2019SJZDA064);江苏省社会科学基金项目(17GLB018)。
摘    要:EVA业绩评价法立足于为股东创造更多财富的经营目标,有助于企业更加客观地判断经营现状和调整经营策略,近年来被越来越多的企业选择采用。本文以首旅酒店为例,探讨EVA模型在旅游业中的具体应用,分析EVA模型相较于传统的业绩评价指标的优点,并提出具体的实施建议。

关 键 词:EVA  业绩评价  首旅酒店

Research on EVA Performance Evaluation of BTG Hotel
Zhang Danlei.Research on EVA Performance Evaluation of BTG Hotel[J].Jiangsu Commercial Forum,2021(2).
Authors:Zhang Danlei
Institution:(Nanjing Audit University,Nanjing 211815,Jiangsu)
Abstract:EVA performance evaluation method is based on the business goal of creating more wealth for shareholders,which helps companies to more objectively judge the operating status and adjust business strategies.In recent years,more and more companies choose to adopt it.This article takes BTG Hotel as an example to discuss the specific application of the EVA model in the tourism industry,analyze the advantages of the EVA model compared to traditional performance evaluation indicators,and propose specific implementation suggestions.
Keywords:EVA  performance evaluation  BTG Hotel
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