摘要
中国移动从2011年引入EVA指标,用于对各省公司年度生产经营的考核和3年滚动规划绩效的评价,以此衡量省公司为股东创造的价值,并遏制投资冲动,合理控制风险,避免重复投资。介绍了EVA理念,并从中国移动某省公司EVA指标的计算及分析中获得启示。
The EVA was introduced by China Mobile in 2011 to examine the annual production performance of each provincial branch and evaluate the performance of rolling planning every three years. It can measure the benefit created by each provincial branch for shareholders and curb the impulse to invest avoiding overlapping investment. The concept d EVA was introduced, and some implications were summarized by calculating and analysising the EVA of certain branch of China Mobile.
出处
《互联网天地》
2016年第3期69-72,共4页
China Internet
关键词
EVA
效益评价
税后净营业利润
加权平均资本成本
EVA, benefit evaluation, operating profit after tax, weighted average cost of capital
