基于EVA的XH公司绩效考核研究

【作者】 李立；

【导师】 郭世辉；

【作者基本信息】 西北大学 ， 高级工商管理（EMBA）（专业学位）， 2012， 硕士

【摘要】 随着经济全球化的发展,市场环境瞬息万变,企业面临的竞争压力也越来越大,经济增加值绩效评估方法作为一种有效的、准确的管理方法,已经得到了很多企业的亲睐,越来越多的企业在使用EVA作为其经营绩效考核的方法。XH公司是一家上市公司,其主导产品是以含氮系列产品的生产和销售为核心,延伸相关产品链,形成综合性大型化工产业基地,在为地方经济发展做出巨大贡献的同时,也肩负着很大的社会责任,所以企业在发展的时候就更加注重其资产的利用率、企业的经营效率,转变企业传统的以利润为导向的价值观念。本文以XH公司为背景企业,根据行业特点,详细叙述了经济增加值理论优于传统的经营绩效分析指标,该指标更能准确的反应和评价企业当前的经营状况和经营绩效。文章通过实证表明了经济增加值计算的合理性和优越性,按照经济增加值方法更能够表明企业的经营绩效。所以文章提出了XH公司应用经济增加值进行绩效评估的必要性,而且还提出了基于经济增加值的企业薪酬激励方法。更多还原

【Abstract】 With the development of economic globalization, the market environment day income change, enterprises face the competition pressure too more and more big, economic value added (EVA) perfonnance evaluation as a kind of effective and accurate management method, has been a lot of enterprise of the highly popular pro-gaze, more and more enterprises in the use of EVA as its business performance evaluation method. Shaanxi XingHua chemical co., LTD is one of the listed company of shaanxi province, the main responsible for chemical fertilizer production and supply, it shoulders a great responsibility, so that enterprises in the development of more when they should pay attention to the utilization rate of its assets, the enterprise the management efficiency, change enterprise traditional the profit-oriented concept of value.This article takes the shaanxi XingHua shares as the background company, according to the characteristics of the industry detailed describes the theory of economic value added (Eva) is superior to the traditional business performance analysis indicators, this index can more accurate response and evaluation enterprise current operating conditions and operating performance.This article through the empirical shows that the economic value added (Eva) the rationality of the calculation and the superiority, in accordance with the method of economic value added (Eva) more able to show that the management of the enterprise performance. So this paper puts forward the application of economic value added (Eva) XingHua shares on the necessity of performance evaluation. But also puts forward the economic value added (Eva) based on the enterprise’s salary incentive methods.更多还原