基于EVA的A医药企业业绩评价应用研究

发布时间：2018-01-21 03:11

本文关键词： 经济增加值医药企业业绩评价　出处：《重庆理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：EVA(Economic Value Added,简称EVA)即经济增加值,指的是经调整后税后净营业利润扣除调整后投入资本的全部成本的结果。随着社会经济的发展和资本市场的完善,企业的所有权和经营权进一步分化,为了更好的达到企业预期的激励效果,理论界和实务界一直在研究和建立一个能激励企业将所有者和管理者的目标统一起来的经济指标,而EVA正好解决了这个问题。因此,深入研究EVA在企业业绩评价中的应用效果问题,发现EVA的优势,解决EVA未被企业广泛应用问题,对企业的长远发展和促进企业股东与经营管理者等利益相关者的目标立场一致,具有积极的现实指导意义。本文主要运用案例分析方法,选取A医药企业作为案例,对EVA在企业业绩评价中的应用效果进行研究。本文共六部分内容,第一部分为绪论,首先分析了本文的研究背景,在此基础上阐述文章的研究意义,随后对国内外文献进行梳理,接着介绍本文的研究内容和研究方法及技术路线图;第二部分主要叙述经济增加值的相关理论,为案例分析奠定基础;第三部分先介绍A医药企业业绩评价的现状,然后对现有业绩评价体系中发现的问题进行分析;第四部分为A医药企业设计一套基于EVA的高管业绩评价指标体系;第五部分将新的高管业绩评价指标体系应用于A医药企业,并对应用效果进行分析,进而提出提升A医药企业业绩的对策建议;第六部分为本文的研究结论和论文研究的局限性。作为现代企业重要的价值管理和业绩评价工具,EVA显示了强大的生命力,但在我国企业中并没有被广泛应用,这主要取决于它的一些制约因素。因此,在我国企业中应用EVA时,一方面要针对EVA所带来的优势,将其继续推广,另一方面针对与EVA相关的制约因素,我们要做的就是对EVA进行本土化的改进,有针对性的不断去完善它,并让它发挥其应有的作用。
[Abstract]:EVA(Economic Value added (EVA) is economic added value. Refers to the adjusted net operating profit after tax after deducting the total cost of capital after adjustment. With the development of social economy and the improvement of capital market, the ownership and management rights of enterprises are further divided. In order to better achieve the desired incentive effect, the theoretical and practical circles have been studying and establishing an economic index that can motivate enterprises to unify the goals of owners and managers. And EVA solves this problem. Therefore, deeply study the application effect of EVA in enterprise performance evaluation, find out the advantage of EVA, and solve the problem that EVA is not widely used by enterprise. For the long-term development of enterprises and the promotion of corporate shareholders and managers and other stakeholders in line with the objectives of the position has a positive practical significance. This paper mainly uses the method of case analysis. Select A pharmaceutical enterprises as a case to study the application of EVA in enterprise performance evaluation. The first part is the introduction. Firstly, the research background of this paper is analyzed. On this basis, the research significance of the article is expounded, and then the domestic and foreign literature is combed, and then the research content, research methods and technical roadmap are introduced. The second part mainly narrates the related theories of economic added value, which lays the foundation for the case analysis. The third part first introduces the current situation of A pharmaceutical enterprise performance evaluation, and then analyzes the problems found in the existing performance evaluation system. 4th parts are divided into A pharmaceutical enterprises to design a set of executive performance evaluation index system based on EVA; In the 5th part, the new evaluation index system of executive performance is applied to A pharmaceutical enterprises, and the application effect is analyzed, and then the countermeasures and suggestions to improve the performance of A pharmaceutical enterprises are put forward. The 6th part is the conclusion of this paper and the limitation of the thesis. As an important tool of value management and performance evaluation of modern enterprises, it shows great vitality. However, it is not widely used in Chinese enterprises, which mainly depends on some restrictive factors. Therefore, in the application of EVA in Chinese enterprises, on the one hand, we should continue to promote the advantages of EVA. On the other hand, in view of the restriction factors related to EVA, what we should do is to improve EVA localization, improve it, and let it play its due role.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7

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