EVA在价值链会计业绩评价中的构建
毕业论文
EVA在价值链会计业绩评价中的构建
摘 要：在全新的经济形势下，企业所面临的商业环境是客户需求瞬息万变，技术创新不断加速，产品生命周期不断缩短，全球竞争日益激烈。在这种情况下，价值链会计伴随着价值链管理理论应运而生，而建立基于价值链会计的业绩评价指标也成为热点。本文从当今的.热点出发，首先阐述了价值链会计的概念及基本理论；其次，在较为充分地理解价值链会计理念基础上，分析了当前我国传统的业绩评价指标体系存在的弊端，以及其与价值链会计理论的不适应性，针对这种情况，提出了新的业绩评价指标体系——经济增加值（EVA）；然后，本文对EVA的概念、计算方法以及实质等方面进行了全面的阐述，说明了EVA是价值链会计的核心指标，同时也是衡量价值链会计最合理的业绩评价指标；最后，本文对此构建了以EVA为核心的价值管理体系，以适应EVA在企业管理中的应用和发展，同时也指出了EVA在我国运用中的局限性。
关键词:价值链管理；价值链会计；业绩评价指标；EVA
Application of performance measurement system of value-chain accounting based on EVA
Abstract: Under the newly economic situation, enterprises are facing the business environment in which customer’s demanding is changing so fast, more and more technology innovation’s are emerging, products life cycle becomes shorter,and global competition becomes more and more fierce. Under the new circumstance, with value-chain management, value-chain accounting arose. This article fist introduce the value chain accountants concept and the elementary theory; second, it analyze the shortcoming of the traditional performance measurement system in our country in base on understanding the value-chain accounting theory, and they need a new performance measurement system, it propose the new performance measurement system to be adapted to the value-chain accounting—— Economic Value Added (EVA); Then, this article comprehensively analyze EVA, explained EVA is the value chain accountants core target, simultaneously, it is also the most reasonable performance measurement target to weigh value-chain accounting; Finally, it founded that this article takes granted EVA as the core of value management system, in order to adapt to EVA in the business management application value need ,simultaneously, also point out limitation of the EVA.
Keywords: value-chain management; value-chain accounting; performance measurement system; EVA
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