發(fā)布時(shí)間：2018-03-19 21:06

  本文選題：經(jīng)濟(jì)增加值　切入點(diǎn)：績(jī)效評(píng)價(jià)　出處：《天津商業(yè)大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：EVA(經(jīng)濟(jì)增加值)是指稅后營(yíng)業(yè)凈利潤(rùn)減去投入的全部資本成本后的值,是以價(jià)值管理為導(dǎo)向,能最全面、真實(shí)、客觀的評(píng)價(jià)管理層的經(jīng)營(yíng)成果,是評(píng)價(jià)企業(yè)績(jī)效的方法之一。相比之下,傳統(tǒng)績(jī)效評(píng)價(jià)是在會(huì)計(jì)利潤(rùn)的基礎(chǔ)上構(gòu)建起來(lái)的,權(quán)益資本成本沒(méi)有計(jì)入核算當(dāng)中,所以難以客觀、完整、準(zhǔn)確地評(píng)價(jià)企業(yè)所創(chuàng)造出的價(jià)值。在越來(lái)越激烈的競(jìng)爭(zhēng)市場(chǎng)中,以最快的速度建立、完善可以行之有效的績(jī)效評(píng)價(jià)方法勢(shì)在必行。所以,本論文研究討論煤炭企業(yè)EVA績(jī)效評(píng)價(jià)具有非常重要的實(shí)用價(jià)值和研究意義。本文首先以山西當(dāng)?shù)氐腝公司作為研究核心軸,以案例分析和對(duì)比分析為輔助方法,發(fā)現(xiàn)現(xiàn)行績(jī)效評(píng)價(jià)中,忽略了對(duì)權(quán)益資本成本的計(jì)量、對(duì)凈利潤(rùn)過(guò)度依賴、評(píng)價(jià)方法相對(duì)單一等問(wèn)題,提出了引入EVA的必要性;接著選取Q公司2011年至2015年的財(cái)務(wù)報(bào)表數(shù)據(jù),確定其具體會(huì)計(jì)調(diào)整項(xiàng)目以及資本成本率,計(jì)算出該公司五年來(lái)的EVA指標(biāo),而且詳細(xì)的與傳統(tǒng)績(jī)效評(píng)價(jià)指標(biāo)進(jìn)行分析和對(duì)比,從而得出EVA優(yōu)于傳統(tǒng)的績(jī)效評(píng)價(jià)指標(biāo),能夠更加準(zhǔn)確的反映Q公司的經(jīng)營(yíng)成果;最后提出了全面貫徹EVA理念、結(jié)合平衡計(jì)分卡、構(gòu)建以EVA為落腳點(diǎn)的績(jī)效評(píng)價(jià)模式。
[Abstract]:EVA (Economic value added) refers to the value of net operating profit after tax minus the total capital cost of the input, which is guided by value management and can evaluate the management management results in a comprehensive, true and objective manner. By contrast, the traditional performance evaluation is constructed on the basis of accounting profits, and the cost of equity capital is not included in the accounting, so it is difficult to be objective and complete. It is imperative to accurately evaluate the value created by the enterprise. In the increasingly competitive market, it is imperative to establish and perfect the effective performance evaluation method with the fastest speed. This paper studies and discusses the EVA performance evaluation of coal enterprises has very important practical value and research significance. Firstly, this paper takes the local Q company in Shanxi as the core axis of the research, and takes the case analysis and comparative analysis as the auxiliary method. It is found that the measurement of equity capital cost, excessive reliance on net profit and relatively single evaluation method are neglected in the current performance evaluation, and the necessity of introducing EVA is put forward, and then the financial statement data of Q Company from 2011 to 2015 are selected. Determine its specific accounting adjustment items and capital cost rate, calculate the EVA index of the company in the past five years, and analyze and compare with the traditional performance evaluation index in detail, so that EVA is superior to the traditional performance evaluation index. It can reflect Q company's business results more accurately. Finally, it puts forward the idea of implementing EVA in an all-round way, combining with balanced scorecard, and constructs the performance evaluation model with EVA as its foothold.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.21;F406.7

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本文編號(hào)：1635997