大型装备制造企业EVA价值单元体系构建研究

发布时间：2018-01-12 14:18

本文关键词：大型装备制造企业EVA价值单元体系构建研究　出处：《河北工业大学》2012年硕士论文　论文类型：学位论文

【摘要】：经济增加值（Economic Value Added，简写为EVA）等于税后经营业利润减去全部资本成本（债务资本成本和股权资本成本），它不仅仅是一个高质量的业绩指标，同时又是一个全面的价值管理架构，也是有效的激励机制。自2010年开始，国务院国有资产监督管理委员会(以下简称“国资委”)对中央企业全面推行经济增加值考核。大型装备制造企业作为国民经济发展和国防建设的基础性产业，承担着国家经济发展的重要使命，鉴于此，本文以大型装备制造企业为研究对象，在企业整体EVA考核管理的基础上，进一步研究EVA单元化管理模式，为EVA价值管理深入实施提供有效途径和方法。为了将EVA价值管理理念层层渗透、拓展EVA业绩考核范围，本文借鉴阿米巴经营模式，以管理控制理论为基础，对EVA价值单元体系构建思路、单元体系基础进行分析，首次为大型装备制造企业提出了EVA价值单元体系模型；在EVA价值单元体系构建的基础上，进一步细化研究，明确具备阿米巴特性的EVA价值单元的功能及特点，分析EVA价值单元已有相近概念的异同，对EVA价值单元的概念进行界定，并在此基础上提出自下而上层层驱动的EVA价值单元驱动机制，研究了EVA价值单元贡献的测算机理；最后，，以张家口煤矿机械有限责任公司为例，构建ZMM-EVA价值单元体系，研究了铸钢分厂EVA价值单元贡献测算机理。
[Abstract]:Economic Value Added ( EVA ) is equal to the profit of post - tax operating business minus the total cost of capital ( debt capital cost and equity capital cost ) . It is not only a high - quality performance indicator , but also a comprehensive value management framework and an effective incentive mechanism . Since 2010 , the State Council of State - owned Assets Supervision and Administration of the State Council ( hereinafter referred to as " SASAC " ) carries out an overall economic increase assessment for central enterprises . Large - scale equipment manufacturing enterprises , as the basic industry of national economic development and national defense construction , bear the important mission of national economic development . In view of this , this paper studies the EVA unit management mode on the basis of the overall EVA assessment management of enterprises , and provides an effective way and method for the in - depth implementation of EVA value management . In order to penetrate the EVA value management idea layer by layer and expand the scope of EVA performance evaluation , this paper analyzes the EVA value unit system based on the management control theory and analyzes the EVA value unit system based on the management control theory . Based on the EVA value unit system construction , the EVA value unit driving mechanism is further refined , and the EVA value unit driving mechanism is analyzed . Finally , the EVA value unit system is constructed by using the Zhangjiekou Coal Machinery Co . , Ltd . as an example , and the contribution calculation mechanism of EVA value unit of the cast steel branch factory is studied .

【学位授予单位】：河北工业大学
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：F275;F426.4

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