EVA在YYGD公司的应用研究

发布时间：2018-03-03 15:09

本文选题：EVA　切入点：供电企业　出处：《山东理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,EVA(Economic Value Added)理论及其绩效管理应用得到了管理学界和企业经营者们的青睐。2009年底,国资委重新修订《中央企业负责人经营业绩考核暂行办法》,规定于2010年1月1日起中央企业全面推行经济增加值(EVA)考核。这标志着国有企业的绩效管理模式发生了重大改革。EVA不受公认会计准则的限制,所以使用者可以根据需求做出适度调整,以获取相对准确的数据,从而避免因会计准则造成经营绩效扭曲的情况。基于EVA环境下的绩效评价有效弥补了传统绩效评价的不足,提高了绩效评价的质量,增加了财务信息价值,并能对成本控制、预算及融资等各个环节带来深刻的变革,有利于企业管理者的决策,提高企业管理者对EVA绩效评价的认知水平,为EVA在企业管理,特别是绩效评价方面发挥更大作用提供一定的指导意义。YYGD公司是隶属于国家电网公司的县级供电企业,国有独资中型企业。YYGD公司为保障本区域供电稳定与安全,不断规划建设大中型电网基建项目和持续投入维修资金,所属电网日益坚强,电力维护到点到位,得到了极好的社会评价。在发展社会公用事业的同时,YYGD公司不断强化自身管理,通过同业对标、业绩考核等管理手段不断提升经营水平,其中特色业绩考核体系的构建在提升全员劳动生产力方面起了重要作用,EVA指标也纳入了业绩考核体系范围。本文结合YYGD公司实施EVA管理的案例,深入论证YYGD公司实施EVA价值管理的理论基础和管理背景,全面分析管理实施内容,解剖绩效评价方式的变化。通过财务数据对比分析可以发现,实施EVA价值管理推动了企业价值的提升。本文还指出在EVA实践过程中存在的缺陷并和解决策略,由此可以得出结论:EVA的价值管理在中国企业推广应用是可行的,并具有很大的促进作用。
[Abstract]:In recent years, the theory of Economic Value added) and its application of performance management have been favored by the management circles and business operators. SASAC has revised the interim measures for evaluating the Business performance of Central Enterprises' responsible Persons, and stipulated that the central enterprises shall implement the EVA (Economic value added) assessment in an all-round way from January 1st 2010. This indicates that the performance management mode of state-owned enterprises has taken place. Significant reform. Eva is not subject to GAAP restrictions, Therefore, users can make appropriate adjustments according to their needs in order to obtain relatively accurate data, so as to avoid the distortion of operating performance caused by accounting standards. The performance evaluation based on EVA can effectively make up for the shortcomings of traditional performance evaluation. It can improve the quality of performance evaluation, increase the value of financial information, and bring profound changes to every link, such as cost control, budget and financing, etc. To improve the cognition of enterprise managers on EVA performance evaluation, to provide certain guiding significance for EVA to play a greater role in enterprise management, especially performance evaluation. YYGD Company is a county-level power supply enterprise affiliated to State Grid Company. In order to ensure the stability and safety of power supply in the region, the wholly state-owned medium-sized and wholly owned enterprise. YYGD Company has continuously planned and built large and medium-sized power grid infrastructure projects and continued to invest in maintenance funds. At the same time of developing social public utilities, YYGD Company has continuously strengthened its own management, and has continuously improved its management level through the management means of peer bidding and performance appraisal. The construction of characteristic performance appraisal system plays an important role in enhancing the labor productivity of all staff. Eva index is also included in the scope of performance appraisal system. This paper combines the case of YYGD company to implement EVA management. The theoretical foundation and management background of implementing EVA value management in YYGD Company are deeply demonstrated, the contents of management implementation and the changes of performance evaluation methods are analyzed. Through the comparative analysis of financial data, it can be found that, The implementation of EVA value management has promoted the promotion of enterprise value. This paper also points out the defects in the process of EVA practice and the solution strategy. From this, we can draw a conclusion that it is feasible to popularize and apply the value management of EVA in Chinese enterprises. And has the very big promotion function.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.61

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