【摘 要】
:
EVA(经济增加值),是由美国著名的思腾思特咨询公司提出的一种新的企业绩效评价方法。本文首先对EVA的内涵,计算进行介绍,并与传统的绩效评价体系进行了比较,并进一步对提升经
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EVA(经济增加值),是由美国著名的思腾思特咨询公司提出的一种新的企业绩效评价方法。本文首先对EVA的内涵,计算进行介绍,并与传统的绩效评价体系进行了比较,并进一步对提升经济增加值进行了对策分析,最后讨论了经济增加值存在的缺陷以及相应的对策建议。
EVA (Economic Value Added) is a new enterprise performance evaluation method proposed by the famous American Sternstein Consulting Company. This paper firstly introduces the connotation and calculation of EVA, compares it with the traditional performance evaluation system, and further analyzes the countermeasures to increase the economic value added. Finally, it discusses the defects of the economic value added and the corresponding countermeasures and suggestions.
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