摘要
经济增加值作为一种衡量企业价值增值的指标,反映了为企业带来利润的所有生产要素成本及其风险.从项目评估、经营评价、业绩评判三个方面分析经济增加值在企业价值衡量中的作用,并运用案例的实证分析探讨在银行业价值衡量中应用经济增加值的必要性、应用方法及有效性.结果表明,与传统的价值衡量指标相比,经济增加值更能合理、全面地衡量一个企业的经营绩效.
As a measurement of valuing added value of enterprise,economic value added reflects the cost and risk of all the factors that bring profit to the enterprise.From the aspects of projects evaluation,management evaluation,and performance evaluation,this essay analyzes the role of economic added value in enterprise value,and uses cases of empirical analysis to explore the necessity of the application of economic value added in the banking industry value,its application method and effectiveness.The result shows that compared with the traditional value measurement,the economic value added can be more reasonable and comprehensive to measure the operational performance of an enterprise.
出处
《辽宁师专学报(自然科学版)》
2017年第2期95-97,共3页
Journal of Liaoning Normal College(Natural Science Edition)
关键词
企业价值
应用
EVA
enterprise value
application
EVA