摘要
本期封面文章将管理者的目光聚焦在以 EVA 为准绳的价值创造上,国外的统计数字显示,应用 EVA 的企业长期看比未应用 EVA 的同业竞争者创造了更多的股票市值财富。而国内企业竞争力研究专家金碚对企业的竞争力指数与 EVA 指标进行了对比研究,得到的结论是两者高度相关。10篇文章教你从理念到实践掌握 EVA。
Managers need an ultimate goal to sum up the relation of all variables within the company to decide whether it's a success or a failure.Value based management,in which EVA as a key indicator,can help managers find this goal. VBM can help managers reasonably allocate resource and capability among the speed of growth,scale and long term return,and achieve synergy and maximize efficiency. Management system that focuses on scale and profit has been replaced by VBM.
出处
《商学院》
2007年第5期39-39,2+6,共1页
Business Management Review
