基于战略导入的EVA管理决策模式初探

Exploration on Strategy-oriented EVA Management Decision Model

面对提高经济增长质量和经济效益带来的挑战,构建了基于战略导入的EVA管理决策模式,形成包括价值分析、价值改善、价值控制、价值激励在内的价值管理环,拉近投资决策、业绩衡量和管理控制之间的关系,促使企业特别是创新型央企更加关注价值创造和可持续发展能力,对转变经济发展方式、落实科学发展观具有重要的引导作用。

Faced up with the challenges of improving the quality and efficiency of economic growth,a strategy-oriented EVA investment decision model is constructed,forming the value cycle including value analysis,value improvement,value control and value motivation.By virtue of this model,the relationship among investment decision-making, performance measurement and management control is narrowed,which provide directions for enterprises,especially innovative central enterprises to pay more attention to capacity of value creation and sustainable development,thus is of great importance for changing the pattern of growth and following a scientific approach of development.