基于EVA的A广告公司财务绩效评价

发布时间：2018-03-13 23:29

本文选题：经济增加值　切入点：广告传媒企业　出处：《太原理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着互联网的飞速发展以及人类对高品质生活的追求,传媒领域的产品和服务逐渐进入人们的视野并且不断发展壮大。其中,广告在传媒领域极具影响力和代表性,商家利用广告效应来寻求精准投放,扩大产品知名度,这对广告行业的发展来说,无疑是一种新的挑战。从广告公司自身来讲,面对日趋激烈的竞争市场以及客户的高标准需求,势必要对自己的业绩进行合理有效的评估,找到自身发展中遇到的问题并科学解决,进而达到高收益规范化发展。绩效评价是企业管理的核心,影响着整个公司的经营目标和发展方向。传统业绩评价指标没有考虑权益资本成本而存在缺陷,而EVA同时考虑了权益资本成本和债务资本成本弥补了传统评价指标的缺陷,进而受到管理者的重视与青睐。本文以A广告公司为例,运用案例分析法和对比法深入研究了EVA在广告传媒业绩效评价的应用,对企业的长远发展有着深刻的意义。本文主要分为以下六个部分:第一部分为绪论,通过搜集阅读大量文献了解到国内外对绩效评价及EVA绩效评价的研究状况及意义;第二部分介绍了绩效评价及EVA绩效评价的相关理论;第三部分用案列分析法及对比法,选择A广告公司作为案例,将A广告公司的EVA指标与传统的绩效评价指标进行对比,得出EVA绩效评价的优势与不足;第四部分,以EVA率作为标尺,找出2012-2015年上市传媒公司中EVA率排第一的优秀企业,将A广告公司的EVA指标与企业进行比较,诊断A公司的不足;第五部分,对策及建议。为了提高A公司的EVA及更好的在广告传媒行业推行EVA绩效评价,提出对策和建议;第六部分,结论与展望。基于上述结论,本文指出了研究过程中的缺点,提出了未来的展望,可以更好的将EVA绩效评价运用到广告传媒企业中。
[Abstract]:With the rapid development of the Internet and the pursuit of high quality of life, the products and services in the field of media gradually enter people's vision and continue to grow. Among them, advertising is very influential and representative in the field of media. For the development of the advertising industry, it is undoubtedly a new challenge for the merchants to use the advertising effect to seek accurate delivery and increase the popularity of their products. From the perspective of the advertising companies themselves, In the face of the increasingly fierce competition market and the high standard demand of customers, it is necessary to evaluate their performance reasonably and effectively, find out the problems encountered in their own development and solve them scientifically. Performance evaluation is the core of enterprise management, which affects the management goal and development direction of the whole company. The traditional performance evaluation index does not consider the cost of equity capital. EVA takes equity capital cost and debt capital cost into account, which makes up for the defects of traditional evaluation index, and then gets the attention and favor of managers. This paper takes A advertising company as an example. This paper studies the application of EVA in advertising media industry performance evaluation by case analysis and contrast method, which has profound significance for the long-term development of enterprises. This paper is divided into the following six parts: the first part is the introduction. Through collecting a lot of literature to understand the research status and significance of performance evaluation and EVA performance evaluation at home and abroad; the second part introduces the theory of performance evaluation and EVA performance evaluation; the third part uses case analysis and comparative method. Select A advertising company as a case, compare the EVA index of A advertising company with the traditional performance evaluation index, obtain the advantages and disadvantages of EVA performance evaluation. Part 4th, take the EVA rate as the yardstick, To find out the top EVA rate of listed media companies in 2012-2015, compare the EVA index of A advertising company with the enterprise, diagnose the deficiency of A company; part 5th, Countermeasures and suggestions. In order to improve the EVA of Company A and better implement EVA performance evaluation in the advertising media industry, put forward the countermeasures and suggestions; part 6th, conclusions and prospects. Based on the above conclusions, this paper points out the shortcomings of the research process, Put forward the future outlook, can better apply EVA performance evaluation to advertising media enterprises.
【学位授予单位】：太原理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F715.5;F713.8

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