基于EVA的甘肃华羚酪蛋白股份有限公司业绩评价体系构建
发布时间：2018-10-16 12:15
【摘要】：EVA (Economic Value Added),即经济增加值,是80年代由美国思腾斯特公司提出的,其核心理念为：一个企业只有在资本收益超过为获取该收益所投入资本的全部成本时才能真正为企业的股东带来收益。企业经营业绩评价体系能真实的反映企业经营状况和经营成果,是一项有效的企业管理制度,合理科学的业绩评价体系能及时发现企业存在的问题,从而调动管理者的积极性,也是企业进行自我监督、自我约束的重要手段。企业业绩评价和考核体系随着社会、经济的发展和企业的自身的壮大而不断发展。EVA作为一种新的业绩评价评价理念,既是一种高效的业绩评价方式,也为企业实现价值管理打下基础。建立甘肃华羚酪蛋白股份有限公司(以下简称华羚公司)EVA为核心的企业业绩评价体系,是引导企业增强其价值创造能力,优化企业结构,重视战略投资、加强自主创新,追求企业长期业绩的提升,保持企业健康稳定的发展的重要途径之一。 本文着重阐述了如何建立华羚公司EVA为核心的企业业绩评价体系。文章介绍了华羚公司现有业绩评价体系并分析现有业绩评价方法存在的不足,提出了建立以EVA为核心的华羚公司新的业绩评价体系的基本原则、基本思路,前期准备等。在确定华羚公司业绩评价体系的关键驱动因素的基础上,明确了各个业绩评价指标及其计算方法。 文章结合华羚公司实际,确定EVA会计调整项目。基于EVA为核心的业绩评价指标体系由核心指标、基本财务指标、非财务指标、重大事项、综合业务这五部分构成。这几类指标和辅助评议内容借鉴平衡记分卡的框架有机结合起来。在构建基于EVA的业绩评价指标体系的同时,建立相应保障措施,保证以EVA为核心的业绩评价体系在华羚公司有效实施。
[Abstract]:EVA (Economic Value Added), or economic added value, was proposed by Stenster Corporation in the 1980s. Its core idea is that only when the capital income exceeds the total cost of the capital invested to obtain the income can an enterprise really bring profit to the shareholders of the enterprise. The evaluation system of enterprise performance can truly reflect the management status and results of the enterprise, and it is an effective enterprise management system. A reasonable and scientific performance evaluation system can discover the problems existing in the enterprise in time, thus arousing the enthusiasm of the managers. Also is the enterprise carries on the self-supervision, the self-restraint important means. With the development of society and economy and the growth of enterprise itself, the performance evaluation and evaluation system of enterprises is developing continuously. As a new concept of performance evaluation, EVA is not only an efficient way of performance evaluation, but also an effective way to evaluate the performance of enterprises. Also for the enterprise to achieve value management laid the foundation. The establishment of the enterprise performance evaluation system of Gansu Hualing casein Co., Ltd (hereinafter referred to as EVA) is to guide the enterprise to enhance its value creation ability, optimize the enterprise structure, attach importance to strategic investment, and strengthen independent innovation. One of the important ways to pursue the promotion of long-term performance and maintain the healthy and stable development of enterprises. This paper focuses on how to set up the enterprise performance evaluation system with EVA as the core. This paper introduces the current performance evaluation system of Hualing Company and analyzes the shortcomings of the existing performance evaluation methods, and puts forward the basic principles, basic ideas and preliminary preparation for the establishment of a new performance evaluation system of Hualing Company with EVA as the core. On the basis of determining the key driving factors of the performance evaluation system of Hualing Company, the performance evaluation indexes and their calculation methods are defined. This article combines the actual situation of Hua Ling Company, determines the EVA accounting adjustment project. The performance evaluation index system based on EVA consists of five parts: the core index, the basic financial index, the non-financial index, the important item and the comprehensive business. These kinds of indicators and auxiliary evaluation content draw lessons from the framework of balanced scorecard organically. While constructing the performance evaluation index system based on EVA, the corresponding safeguard measures are established to ensure the effective implementation of the performance evaluation system based on EVA in Hualing Company.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72
本文编号：2274324
[Abstract]:EVA (Economic Value Added), or economic added value, was proposed by Stenster Corporation in the 1980s. Its core idea is that only when the capital income exceeds the total cost of the capital invested to obtain the income can an enterprise really bring profit to the shareholders of the enterprise. The evaluation system of enterprise performance can truly reflect the management status and results of the enterprise, and it is an effective enterprise management system. A reasonable and scientific performance evaluation system can discover the problems existing in the enterprise in time, thus arousing the enthusiasm of the managers. Also is the enterprise carries on the self-supervision, the self-restraint important means. With the development of society and economy and the growth of enterprise itself, the performance evaluation and evaluation system of enterprises is developing continuously. As a new concept of performance evaluation, EVA is not only an efficient way of performance evaluation, but also an effective way to evaluate the performance of enterprises. Also for the enterprise to achieve value management laid the foundation. The establishment of the enterprise performance evaluation system of Gansu Hualing casein Co., Ltd (hereinafter referred to as EVA) is to guide the enterprise to enhance its value creation ability, optimize the enterprise structure, attach importance to strategic investment, and strengthen independent innovation. One of the important ways to pursue the promotion of long-term performance and maintain the healthy and stable development of enterprises. This paper focuses on how to set up the enterprise performance evaluation system with EVA as the core. This paper introduces the current performance evaluation system of Hualing Company and analyzes the shortcomings of the existing performance evaluation methods, and puts forward the basic principles, basic ideas and preliminary preparation for the establishment of a new performance evaluation system of Hualing Company with EVA as the core. On the basis of determining the key driving factors of the performance evaluation system of Hualing Company, the performance evaluation indexes and their calculation methods are defined. This article combines the actual situation of Hua Ling Company, determines the EVA accounting adjustment project. The performance evaluation index system based on EVA consists of five parts: the core index, the basic financial index, the non-financial index, the important item and the comprehensive business. These kinds of indicators and auxiliary evaluation content draw lessons from the framework of balanced scorecard organically. While constructing the performance evaluation index system based on EVA, the corresponding safeguard measures are established to ensure the effective implementation of the performance evaluation system based on EVA in Hualing Company.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F275;F426.72
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