基于EVA视角的供应链业绩评价

本文认为,随着经济全球化的发展,公司之间的竞争已经演化为供应链之间的竞争。为实现供应链目标与优化供应链业绩,公司需要进行业绩评价并确定恰当的业绩评价指标。EVA分析框架能够同时计量和分析多家公司业绩,构建反映供应链运营业绩的指标并将其与股东价值动因直接联系起来,从而有助于提高供应链中各家公司的股东价值,实现各家公司行为与供应链目标的协调一致。

Evaluating Supply Chain Performance based on EVA

This paper considers that with the development of economy globalization,competition between firms has developed into competition between supply chains.In order to achieve supply chain objectives and optimize supply chain performance,performance evaluations are required and proper performance measures should be chosen.EVA analytic framework can measure and analyze performance simultaneously across multiple firms,develops measures that reflect overall supply chain performance,links operational performance measures directly to the drivers of shareholder value,so it can helps to increases shareholder value for each firm in the supply chain,and aligns behavior of each firm with supply chain objectives.