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浅析经济附加值(EVA)在业绩评估系统的应用研究 被引量:2

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摘要 经济增加值(EVA)是一种新型的财务绩效评价指标,在计算企业的资本成本时,它不仅考虑负债资本的成本,而且考虑了股权资本的成本,促使企业经营模式逐步从以利润为主导的财务模式转到以价值为导向价值模式,从而能克服传统评价指标的缺陷,使企业业绩评价结果更合理准确。
作者 林敏旭
出处 《现代商业》 2011年第7期257-257,256,共2页 Modern Business
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  • 10S. David Young and Stephen F. O' Byme, EVA and Value-Based Management[M], 2000 ,McGraw- Hill.

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