DR电子股份有限公司财务绩效评价研究
发布时间：2018-11-18 07:42
【摘要】：财务绩效评价在特定的历史环境中被提出,是企业管理要求的一种办法。当对企业某一阶段的实际绩效充分了解时,管理者才能较为准确制定出企业下个阶段的财务目标和方针,也是管理部门公平、客观地衡量企业管理者技能和水准的前提。在过去,企业的财务绩效评价把净利润作为核心指标,以此为基础测算其他相关的财务指标,并未把资本(股本)成本作为考察目标,因此资本(股本)成本的代价被疏忽,企业的经营成果和财务状况无法客观真实的反映。之后国资委将EVA(经济增加值)作为关键指标纳入国有企业绩效评价体系中,既考察了企业的全部资金成本,同时也调整了会计报表中不合理的会计科目。以利润为核心的绩效评价进一步转为以价值的创造为核心,能够准确的揭露企业为股东创造的真实价值,使企业的管理方向转变为价值导向。本文针对价值模式下的EVA绩效评价的特点,结合DR电子股份有限公司的实例数据,建立基于EVA的DR股份有限公司绩效评价体系,通过把EVA及相关指标和对利润及相关指标进行对比,综合评价企业的财务绩效,让使用者能够了解企业的真实价值。本文的主要研究内容包括:首先阐明了绩效评价的概述及相关理论、传统绩效评价的相关指标,以及对EVA(经济增加值)理论和EVA(经济增加值的计算方法)分别进行阐释;其次对DR电子股份有限公司的现行绩效评价现状进行详细阐述,包括公司的经营状况和财务状况,并对现行财务绩效评价存在的问题进行分析;再次在此基础上建立了 EVA绩效评价体系和相关模型,从DR电子股份有限公司的实际情况出发,设计出适合DR电子股份有限公司的EVA绩效评价体系;最后是对DR电子股份有限公司EVA绩效评价体系的算例。结合DR股份有限公司的实际财务数据,确定出DR电子股份有限公司的EVA绩效指标值并与传统绩效评价指标进行对比,最后对算例结果进行阐述。通过研究得出的结论是为:EVA绩效评价指标相对于传统财务指标更能准确地评价企业所创造的价值;将EVA的指标与传统财务绩效指标相结合,能够更全面准确的衡量DR电子股份有限公司的绩效状况,也开拓了企业以价值管理为导向的新天地。
[Abstract]:Financial performance evaluation is put forward in the specific historical environment, which is a method of enterprise management. When the actual performance of a certain stage of the enterprise is fully understood, the manager can accurately formulate the financial objectives and policies of the next stage of the enterprise, which is also the premise for the management department to be fair and objectively measure the skill and level of the enterprise manager. In the past, the financial performance evaluation of an enterprise used net profit as a core indicator, based on which other related financial indicators were measured, without taking the cost of capital (equity) as the objective, so the cost of capital (equity) was neglected. The business results and financial situation of the enterprise can not be objectively and truthfully reflected. Then the SASAC takes EVA (Economic value added) as the key index into the performance evaluation system of state-owned enterprises, which not only examines the total capital cost of the enterprises, but also adjusts the unreasonable accounting subjects in the accounting statements. The performance evaluation with profit as the core changes to take the value creation as the core further, can accurately expose the true value that the enterprise creates for the shareholder, causes the enterprise management direction to change to the value direction. In this paper, according to the characteristics of EVA performance evaluation under the value mode, combined with the actual data of DR Electronic Co., Ltd., the performance evaluation system of DR Company based on EVA is established. By comparing EVA and related indicators with profit and related indicators, the financial performance of enterprises can be comprehensively evaluated, so that users can understand the real value of enterprises. The main research contents of this paper are as follows: firstly, the summary and related theories of performance evaluation, the related indicators of traditional performance evaluation, and the explanation of EVA (Economic value added) theory and EVA (Economic value added calculation method) are expounded respectively. Secondly, the current performance evaluation status of DR Electronic Co., Ltd. is described in detail, including the company's operating status and financial situation, and the existing problems in the current financial performance evaluation are analyzed. Thirdly, this paper establishes the EVA performance evaluation system and related models, and designs a EVA performance evaluation system suitable for DR Electronic Co., Ltd., based on the actual situation of DR Electronic Co., Ltd. Finally, the paper gives an example of EVA performance evaluation system of DR Electronics Co., Ltd. Combined with the actual financial data of DR Co., Ltd., the EVA performance index value of DR Electronic Co., Ltd. is determined and compared with the traditional performance evaluation index. Finally, the result of the calculation example is expounded. The conclusions are as follows: compared with the traditional financial indexes, the EVA performance evaluation index can evaluate the value created by the enterprise more accurately; Combining the index of EVA with the traditional financial performance index, it can measure the performance of DR electronic company more comprehensively and accurately, and it also opens up a new world of value management.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6
本文编号：2339348
[Abstract]:Financial performance evaluation is put forward in the specific historical environment, which is a method of enterprise management. When the actual performance of a certain stage of the enterprise is fully understood, the manager can accurately formulate the financial objectives and policies of the next stage of the enterprise, which is also the premise for the management department to be fair and objectively measure the skill and level of the enterprise manager. In the past, the financial performance evaluation of an enterprise used net profit as a core indicator, based on which other related financial indicators were measured, without taking the cost of capital (equity) as the objective, so the cost of capital (equity) was neglected. The business results and financial situation of the enterprise can not be objectively and truthfully reflected. Then the SASAC takes EVA (Economic value added) as the key index into the performance evaluation system of state-owned enterprises, which not only examines the total capital cost of the enterprises, but also adjusts the unreasonable accounting subjects in the accounting statements. The performance evaluation with profit as the core changes to take the value creation as the core further, can accurately expose the true value that the enterprise creates for the shareholder, causes the enterprise management direction to change to the value direction. In this paper, according to the characteristics of EVA performance evaluation under the value mode, combined with the actual data of DR Electronic Co., Ltd., the performance evaluation system of DR Company based on EVA is established. By comparing EVA and related indicators with profit and related indicators, the financial performance of enterprises can be comprehensively evaluated, so that users can understand the real value of enterprises. The main research contents of this paper are as follows: firstly, the summary and related theories of performance evaluation, the related indicators of traditional performance evaluation, and the explanation of EVA (Economic value added) theory and EVA (Economic value added calculation method) are expounded respectively. Secondly, the current performance evaluation status of DR Electronic Co., Ltd. is described in detail, including the company's operating status and financial situation, and the existing problems in the current financial performance evaluation are analyzed. Thirdly, this paper establishes the EVA performance evaluation system and related models, and designs a EVA performance evaluation system suitable for DR Electronic Co., Ltd., based on the actual situation of DR Electronic Co., Ltd. Finally, the paper gives an example of EVA performance evaluation system of DR Electronics Co., Ltd. Combined with the actual financial data of DR Co., Ltd., the EVA performance index value of DR Electronic Co., Ltd. is determined and compared with the traditional performance evaluation index. Finally, the result of the calculation example is expounded. The conclusions are as follows: compared with the traditional financial indexes, the EVA performance evaluation index can evaluate the value created by the enterprise more accurately; Combining the index of EVA with the traditional financial performance index, it can measure the performance of DR electronic company more comprehensively and accurately, and it also opens up a new world of value management.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.6
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