摘要
介绍了经济增加值(EVA)的具体计算过程和讨论其作为企业业绩度量指标的优越性,并设计基于EVA指标体系的激励机制———ECPP,提出ECPP激励机制中二级奖金库模式的概念,采用双向排序法作为二级奖金库的分解规则,解决ECPP实施中的一些关键计量问题。
This paper introduces the detailed calculating procedure of economic value added(EVA)and the advantages with which EVA is used as a performance-measuring index system.The paper sets up a new incentive mechanism,EVA competitive pay plan(ECPP),which is based on the EVA index system,and presents a two-rank bonus bank model for ECPP.A dual-direction sort way is used as the decomposed principle for the two-rank bonus bank to solve the key mathematic problems in the application of ECPP.
出处
《工业工程》
2004年第1期14-17,56,共5页
Industrial Engineering Journal
关键词
EVA
经济增加值
企业管理
激励机制
ECPP
双向排序法
薪酬制度
economic value added(EVA)
performance-measuring index
incentive mechanism
bonus bank
dual-direction sort way
