Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f＇trm Stem Stewart proposed and...Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f＇trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company＇s value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M＇s evaluation and EVA systems were reviewed research.展开更多
将 EVA 财务管理系统应用于企业投资经营当中,有助于实现管理者及股东的利润最大化。基于此,本文首先从经济学、会计学两个角度入手,对 EVA 财务管理系统的理论基础进行了分析;其后,围绕基本原理、提升途径两个方面,研究了 EVA 财务管...将 EVA 财务管理系统应用于企业投资经营当中,有助于实现管理者及股东的利润最大化。基于此,本文首先从经济学、会计学两个角度入手,对 EVA 财务管理系统的理论基础进行了分析;其后,围绕基本原理、提升途径两个方面,研究了 EVA 财务管理系统的理论内容。展开更多
文摘Economic Value Added, referred to as EVA, also known as economic value added, in the early 1990s, in order to adapt to dramatic changes in the business environment, the U.S. consulting f＇trm Stem Stewart proposed and implemented a concept of economic value added based financial management system, decision-making mechanism and incentive compensation system, new financial performance evaluation. Proposed EVA aims to overcome the deficiencies of traditional indicators accurately reflect the company＇s value creation for shareholders. In this paper, the basic theory of EVA to sort out, 4M＇s evaluation and EVA systems were reviewed research.
