EVA在企业业绩评价中的应用——以比亚迪为例

The Application of EVA in Enterprise Performance Evaluation——Taking BYD as an Example

近年来,随着中国经济的飞速发展,国民生活水平大大提高,对于家用汽车的需求越来越多。与此同时,汽车行业的竞争也随着市场的扩张而日益加剧。面对一个激烈竞争的市场,建立一个有效的业绩评价机制就显得格外重要。有效的业绩评价能够使企业及时发现自身在经营过程中的不足之处,以便企业在日后的生产经营中加以修正,进而在激烈的市场角逐中脱颖而出。本文以比亚迪汽车为例,将经济增加值(EVA)应用到企业的业绩评价中,结合基于EVA指标的业绩评价得出一定的结论,同时希望能通过EVA在比亚迪业绩评价中的应用,对汽车行业发展起到的一些启示作用。

In recent years,with the rapid development of China's economy,the living standards of the people have greatly improved,and there is an increasing demand for household cars.At the same time,competition in the automotive industry is increasingly intensifying with the expansion of the market.In the face of a fiercely competitive market,it is particularly important to establish an effective performance evaluation mechanism.Effective performance evaluation can enable enterprises to identify their shortcomings in the business process in a timely manner,so that they can make corrections in future production and operation,and stand out in fierce market competition.This article takes BYD Automobile as an example to apply Economic Value Added(EVA)to the performance evaluation of enterprises,and draws certain conclusions based on the performance evaluation of EVA indicators.At the same time,it is hoped that the application of EVA in BYD's performance evaluation can provide some inspiration for the development of the automotive industry.