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经济增加值(EVA)是一种基于价值创造的衡量体系,真实地反映了企业所创造的价值,把企业经营导向目标从规模导向引导为价值导向。本文从业绩评价、价值导向、激励机制三方面探讨了EVA在企业管理中的应用。正确的理解并应用EVA管理体系对于企业改革及管理理念的转变有积极的促进作用。
Economic Value Added (EVA) is a measurement system based on value creation, which truly reflects the value created by the company and guides the orientation of the company’s business operations from a scale orientation to a value orientation. This paper discusses the application of EVA in enterprise management from three aspects: performance evaluation, value orientation and incentive mechanism. The correct understanding and application of the EVA management system will positively promote the transformation of the enterprise and the management concept.