| EVA:价值链会计的核心指标 |
| |
| 引用本文： | 陈顺新. EVA:价值链会计的核心指标[J]. 价值工程, 2004, 23(4): 33-35 |
| |
| 作者姓名： | 陈顺新 |
| |
| 作者单位： | 石家庄市第二职业中专学校,石家庄,050000 |
| |
| 摘 要： | 随着价值链会计的构建,EVA会被越来越多的企业所采用,不仅仅是它作为一种业绩考核指标,更重要的是它提供了价值创造的管理思想。本文通过对EVA与价值链会计的关系分析,认为EVA将成为价值链会计的核心指标。
|
| 关 键 词： | 价值链会计 经济增加值(EVA) |
EVA:Core Indicator of Value Chain Accounting |
| |
| Chen Shunxin. EVA:Core Indicator of Value Chain Accounting[J]. Value Engineering, 2004, 23(4): 33-35 |
| |
| Authors: | Chen Shunxin |
| |
| Abstract: | As Value Chain Accounting is constructed ,more and more companies will adopt EVA. Because EVA can not only become one of outstanding achievement access indicators, it but also provides management idea of value creation. Analyzing relation between EVA and Value Chain Accounting, the author thinks EVA will become core indicator of Value Chain Accounting. |
| |
| Keywords: | value chain accounting economic value added |
| 本文献已被 CNKI 维普 万方数据 等数据库收录！ |
|
