| EVA在中小企业的应用问题探讨 |
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| 引用本文： | 钟安石,田峰. EVA在中小企业的应用问题探讨[J]. 价值工程, 2006, 25(3): 90-92 |
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| 作者姓名： | 钟安石 田峰 |
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| 作者单位： | 山东经济学院会计学院,济南,250014;山东经济学院会计学院,济南,250014 |
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| 摘 要： | EVA(Economic Value Added)是从税后净营业利润中,扣除包括股权和债务的所有资金成本后的经济利润。EVA在中小企业中的应用,有其区别于大型企业的特定意义,主要体现在,可以充分反映企业的经营效率,并可以提高投资政策的正确性和管理授权的效率。
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| 关 键 词： | 调整事项 经济利润 业绩评价 管理授权 |
| 文章编号： | 1006-4311（2006）03-0090-03 |
The Discuss About the Applications of EVA in SMEs |
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| Zhong Anshi,Tian Feng. The Discuss About the Applications of EVA in SMEs[J]. Value Engineering, 2006, 25(3): 90-92 |
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| Authors: | Zhong Anshi Tian Feng |
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| Affiliation: | Shandong Institute of Economics, Jinan 250014, China |
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| Abstract: | Economic value-added (EVA) is the after-tax cash flow generated by a business minus the cost of the capital.It is the valuation standard of financial condition.Its applications in the SMEs can reflect the efficiency of operation,increase the accuracy of the investment policy and improve the management authorization. |
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| Keywords: | regulatory item economic profit accomplishment evaluation management authorization |
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