摘要
介绍了EVA的概念及计算方法,在分析EVA绩效评价体系的优缺点的基础上,提出了一些改进的措施。
This paper introduces the conception and calculating methods of EVA, and based on analyzing the advantages and disadvantages of EVA achievement evaluation system, advances some improving countermeasures.
出处
《科技情报开发与经济》
2004年第8期261-262,共2页
Sci-Tech Information Development & Economy
关键词
EVA
绩效评价
资金成本
EVA
achievement evaluation system
capital cost