改进的非上市公司经济增加值计算模型

Improved Economic Value Added Calculation model for Unlisted firms

经济增加值不仅是一种财务指标,更是一种管理的进步。对经济增加值指标的良好的运用可以提高企业激励机制的效果。本文针对非上市公司EVA计算困难的实际情况提出了改进的EVA计算模型来解决非上市公司EVA难以计算的问题。

EVA is not only a financial indicator, but also a development in management. Using this indicator efficiently, the corporate can make its incentive system work more efficiently. Concerning the difficulty in EVA calculating for un-listed firms, this paper puts forward an improved calculating model to solve this problem.