EVA(经济价值增值):优点、缺陷与应用的探讨

作为一种度量公司绩效的新指标,EVA与传统指标相比具有许多优越性。然而,EVA仍有其自身的局限性,这就影响了它的应用。我们认为将其作为唯一的绩效评价指标是不恰当的,所以我们把它安置在一套平衡指标集中,以期使其获得最好的利用。

EVA: Advantage, Disadvantage and the Discussion of Its Use

As a new measure of corporate performance, EVA has some attributes superior to traditional mea-sures. However, It also has its own limitation, which affects its use. We don't think it is proper to let EVA be the only measure of performance, So we place it into a set of balanced measures, in order to make the best of it.