基于EVA的九阳公司财务绩效评价

Financial Performance Evaluation of Joyoung Company Based on EVA

EVA财务绩效评价方法以股东权益最大化为目标,对净利润实施综合评价,以此获得更准确的经济利润,规避企业短期行为。家电行业作为我国制造业之一,而九阳公司作为小家电行业翘楚,目前仍使用传统绩效评价方法,难以对企业财务绩效展开全面分析。论文以九阳公司为例,将EVA引入财务绩效评价中,通过对EVA值计算以及与传统指标对比分析,为企业财务绩效增加提出有效措施。

EVA financial performance evaluation method aims at maximizing shareholders'rights and interests,and comprehensively evaluates net profit,so as to obtain more accurate economic profits and avoid short-term behavior of enterprises.Household appliance industry is one of the manufacturing industries in China,and Joyoung Company,as the leader of small household appliance industry,still uses traditional performance evaluation methods,which makes it difficult to comprehensively analyze the financial performance of enterprises.Taking Joyoung Company as an example,this paper introduces EVA into the financial performance evaluation,and proposes effective measures for the increase of enterprise financial performance through the calculation of EVA value and comparative analysis with traditional indicators.