EVA在L油气工程技术处绩效评价中的应用研究
发布时间：2019-05-09 13:09
【摘要】：我国目前的经济发展科学、稳定,不断朝着快速和可持续的方向发展,油气资源作为一种国家战略资源成为了现代工业运行必不可缺的血液。作为我国的支柱行业,油气行业的发展至关重要,油气企业的经营业绩和发展情况备受关注,油气企业在国有企业中的地位也非常重要。快速增长的经济使得油气资源的供需矛盾浮上水面。油气行业的快速而可持续的发展至关重要。鉴于此,建立科学合理的绩效考核体系对油气行业显得尤为重要。EVA绩效评价侧重于价值导向,是一种重要的绩效评估方法。近年来,国内学者非常关注EVA绩效评价的有效性的研究,但是由于我国引入EVA绩效体系实践不长,因此对将EVA纳入企业绩效评价体系的研究尚不深入。中国有必要建立统一的、标准的绩效评估的行业标准以适应竞争激烈的国内市场。因此,以EVA为基础探讨油气企业的绩效评价系统具有重要的研究价值和实践价值。鉴于此,本研究采用理论与实际相结合的方法,全面阐述了EVA的理论基础和计算方法,深入分析了EVA体系和EVA体系绩效评价的优越性与局限性。对L油气工程技术处的基本情况进行了整体介绍,之后指出了L油气工程技术处应用EVA中存在的问题。在此基础上本研究本着调整工作的可操作性、调整事项必须是重要的以及相关数据来源的易获取性三个调整原则,以L油气工程技术处2011-2014年的年报为基础,对2011-2014年连续四年的税后净营业利润和资本投入额进行计算,并确定加权资本成本率,最终计算了L油气工程技术处2011-2014年连续四年的EVA值。最后,从评价指标、管理体系、激励制度和理念体系四个方面提出了L油气工程技术处未来完善绩效评价的相关对策,确保EVA绩效考核的顺利实施。研究结果有助于L油气工程技术处未来在EVA绩效考核体系的运用下,逐渐转变自身管理理念,促使企业各层次的管理者和全体职工能够树立“所有者文化”,像企业所有者一样思考,不断提升L油气工程技术处的经营绩效。
[Abstract]:As a national strategic resource, oil and gas resources have become an indispensable blood of modern industrial operation, because of the scientific, stable and continuous development of our country's economy at present, and the rapid and sustainable development of oil and gas resources as a kind of national strategic resources. As a pillar industry of our country, the development of oil and gas industry is very important. The management performance and development situation of oil and gas enterprises are concerned, and the position of oil and gas enterprises in state-owned enterprises is also very important. With the rapid growth of economy, the contradiction between supply and demand of oil and gas resources has surfaced. The rapid and sustainable development of oil and gas industry is very important. In view of this, the establishment of a scientific and reasonable performance appraisal system is particularly important for the oil and gas industry, EVA performance evaluation focused on the value-oriented, is an important performance evaluation method. In recent years, domestic scholars have paid great attention to the effectiveness of EVA performance evaluation, but because the practice of introducing EVA performance system into China is not long, the research on the inclusion of EVA in enterprise performance evaluation system is not deep. It is necessary for China to establish uniform, standard industry standards for performance evaluation to adapt to the highly competitive domestic market. Therefore, it has important research value and practice value to discuss the performance evaluation system of oil and gas enterprises based on EVA. In view of this, this study uses the method of combining theory with practice, comprehensively expounds the theoretical basis and calculation method of EVA, and deeply analyzes the advantages and limitations of EVA system and EVA system performance evaluation. This paper introduces the basic situation of L oil and gas engineering technology department, and then points out the problems existing in the application of EVA in L oil and gas engineering technology department. On this basis, this study is based on the annual report of L Oil and Gas Engineering and Technology Office from 2011 to 2014, which is based on three adjustment principles: the maneuverability of the adjustment work, the adjustment must be important and the availability of relevant data sources. The net operating profit and capital investment after tax for four consecutive years from 2011 to 2014 are calculated, and the weighted capital cost ratio is determined. finally, the Eva value of L Oil and Gas Engineering and Technology Office for four consecutive years from 2011 to 2014 is calculated. Finally, from four aspects of evaluation index, management system, incentive system and concept system, this paper puts forward the relevant countermeasures to improve the performance evaluation of L oil and gas engineering technology department in the future, so as to ensure the smooth implementation of EVA performance appraisal. The research results are helpful for L oil and gas engineering technology department to gradually change its own management concept under the application of EVA performance appraisal system in the future, and promote the managers and all employees at all levels of the enterprise to establish "owner culture". Think like the owner of the business, constantly improve the management performance of the L Oil and Gas Engineering and Technology Department.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F426.22
[Abstract]:As a national strategic resource, oil and gas resources have become an indispensable blood of modern industrial operation, because of the scientific, stable and continuous development of our country's economy at present, and the rapid and sustainable development of oil and gas resources as a kind of national strategic resources. As a pillar industry of our country, the development of oil and gas industry is very important. The management performance and development situation of oil and gas enterprises are concerned, and the position of oil and gas enterprises in state-owned enterprises is also very important. With the rapid growth of economy, the contradiction between supply and demand of oil and gas resources has surfaced. The rapid and sustainable development of oil and gas industry is very important. In view of this, the establishment of a scientific and reasonable performance appraisal system is particularly important for the oil and gas industry, EVA performance evaluation focused on the value-oriented, is an important performance evaluation method. In recent years, domestic scholars have paid great attention to the effectiveness of EVA performance evaluation, but because the practice of introducing EVA performance system into China is not long, the research on the inclusion of EVA in enterprise performance evaluation system is not deep. It is necessary for China to establish uniform, standard industry standards for performance evaluation to adapt to the highly competitive domestic market. Therefore, it has important research value and practice value to discuss the performance evaluation system of oil and gas enterprises based on EVA. In view of this, this study uses the method of combining theory with practice, comprehensively expounds the theoretical basis and calculation method of EVA, and deeply analyzes the advantages and limitations of EVA system and EVA system performance evaluation. This paper introduces the basic situation of L oil and gas engineering technology department, and then points out the problems existing in the application of EVA in L oil and gas engineering technology department. On this basis, this study is based on the annual report of L Oil and Gas Engineering and Technology Office from 2011 to 2014, which is based on three adjustment principles: the maneuverability of the adjustment work, the adjustment must be important and the availability of relevant data sources. The net operating profit and capital investment after tax for four consecutive years from 2011 to 2014 are calculated, and the weighted capital cost ratio is determined. finally, the Eva value of L Oil and Gas Engineering and Technology Office for four consecutive years from 2011 to 2014 is calculated. Finally, from four aspects of evaluation index, management system, incentive system and concept system, this paper puts forward the relevant countermeasures to improve the performance evaluation of L oil and gas engineering technology department in the future, so as to ensure the smooth implementation of EVA performance appraisal. The research results are helpful for L oil and gas engineering technology department to gradually change its own management concept under the application of EVA performance appraisal system in the future, and promote the managers and all employees at all levels of the enterprise to establish "owner culture". Think like the owner of the business, constantly improve the management performance of the L Oil and Gas Engineering and Technology Department.
【学位授予单位】：大连理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92;F426.22
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