大型装备制造企业EVA价值单元业绩评价研究

发布时间：2018-03-29 14:28

本文选题：业绩评价　切入点：经济增加值　出处：《河北工业大学》2012年硕士论文

【摘要】：2010年国务院国资委对中央企业全面实行经济增加值（Economic Value Added，简写为EVA）考核，这将引导中央企业注重资本使用效率，优化企业内部资源配置，实现长期可持续发展和国有资产的保值增值。 EVA等于税后经营利润减去全部资本成本，其中的资本成本包括债务成本和股本成本。它是企业扣除资本成本的剩余收益，可以准确衡量企业为股东创造的价值。大型装备制造业是工业的基础，在我国国民经济和技术领域占有重要地位，对国家的经济具有巨大的促进作用。因此，大型装备制造企业为了满足国资委的EVA考核，使股东的财富持续增加，实现国有资产的增值保值，积极推行EVA价值管理体系，势在必行。中煤张家口煤矿机械有限责任公司（以下简称“张煤机”）作为典型的大型装备制造企业，积极地推行EVA价值管理体系，借鉴阿米巴经营思想，建立以市场机制为导向的“人人都是经营者”的EVA单元化管理模式，需要建立一套相应的业绩评价指标体系。本文以张煤机为例，在其进行EVA价值单元划分的基础上，通过对平衡记分卡、经济增加值两种业绩评价方法进行比较分析，，得出两种方法相结合的EVA综合平衡计分卡，进而建立业绩评价指标体系。这种方法可以全面评价EVA价值单元的业绩，充分发挥业绩评价的激励机制和导向作用，引导企业各级管理者和员工的行为，激励员工为股东创造更多的价值，驱动企业整体EVA的提高。研究成果可为其他大型装备制造企业进行业绩评价提供一定的借鉴作用。
[Abstract]:In 2010 , the SASAC of the State Council evaluated the overall economic value Added ( EVA ) of the central enterprise , which will guide the central enterprise to focus on the efficiency of capital use , optimize the internal resources allocation of the enterprise , and realize the long - term sustainable development and the value - preserving value - added value of the state - owned assets .

EVA is equal to the post - tax operating profit minus the total capital cost , among which the capital cost includes the debt cost and the equity cost . It is the residual income of the enterprise to deduct the capital cost and can accurately measure the value created by the enterprise for the shareholders .

Large - scale equipment manufacturing industry is the foundation of industry . It plays an important role in the national economy and technology . Therefore , in order to meet the EVA examination of SASAC , the large - scale equipment manufacturing enterprise can continuously increase the wealth of shareholders , realize the value - added value of state - owned assets , and actively implement EVA value management system .

Based on the EVA value unit division , the paper compares the two kinds of performance evaluation methods with the balance scorecard and the economic increment value , and then establishes the performance evaluation index system . This method can fully evaluate the performance of EVA value unit , give full play to the incentive mechanism and guidance function of the performance evaluation , guide the behavior of managers and employees at all levels of the enterprise , encourage the employees to create more value for shareholders and drive the overall EVA of the enterprise . The research results can provide some reference for the performance evaluation of other large equipment manufacturing enterprises .

【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

【参考文献】