摘要
随着价值链管理的不断发展,EVA也被众多企业采用,它既是一种业绩评价体系,也是一种价值创造思想。本文从EVA和价值链管理的比较开始,提出了EVA应用到价值链管理的可行性,并分析了EVA的实际应用。
As the value chain management develops,more and more companies will adopt EVA. EVA can not only become one of performance assess indicators, it but also provides an idea of value creation.This article first discusses the comparison between EVA and value chain management, then the feasibility of applying EVA to value chain management,and finally the practical application of it.
出处
《价值工程》
2007年第12期68-70,共3页
Value Engineering
关键词
EVA
价值链管理
价值创造
EVA
value chain management
value creation