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dc.contributor.author黄薇芳
dc.date.accessioned2017-11-14T01:08:47Z
dc.date.available2017-11-14T01:08:47Z
dc.date.issued2004-06-30
dc.identifier.citation中国煤田地质,2004,(03):72-74
dc.identifier.issn1004-9177
dc.identifier.otherZGMT200403025
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139876
dc.description.abstract传统的业绩衡量指标没有扣除股本资本的成本,因此无法判断公司为股东创造的价值的准确数量。EVA作为企业新的绩效管理工具,能够更准确地衡量企业为股东创造的实际价值,在企业管理体系、激励制度、评价指标、企业文化等方面将起到十分重要的作用。
dc.description.abstractSince the conventional outstanding achievement measuring indices have not deducted the cost of equity capital,so unable to estimate exact amount of value, which the company created for stockholders.EVA as an enterprise performance-rating new tool can more exactly estimate actual value created for stockholders.It will play a very important role in aspects of enterprise management system, incentive system, evaluating indicators, as well as corporate culture etc.
dc.language.isozh_CN
dc.subjectEVA
dc.subject价值管理
dc.subject应用
dc.subjectEVA
dc.subjectvalue management
dc.subjectapplication
dc.title基于价值的管理——经济增加值EVA
dc.title.alternativeManagement Based on Value-Economic Value Added EVA
dc.typeArticle


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