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因为自下而上的预算方法难以解决EVA目标值逐层分解过程中的逆向汇总平衡问题,所以要建立一种与预算过程同步,针对每一科目、指标的赋值与会计调整进行EVA指标自上而下的测算系统。
Because the bottom-up budget method is difficult to solve the inverse aggregation balance problem of EVA target value decomposition step by step, so to establish a synchronization with the budget process, for each subject, the valuation of indicators and accounting adjustments EVA index from The next calculation system.