DR電子股份有限公司財務績效評價研究
發(fā)布時間：2018-11-18 07:42
【摘要】：財務績效評價在特定的歷史環(huán)境中被提出,是企業(yè)管理要求的一種辦法。當對企業(yè)某一階段的實際績效充分了解時,管理者才能較為準確制定出企業(yè)下個階段的財務目標和方針,也是管理部門公平、客觀地衡量企業(yè)管理者技能和水準的前提。在過去,企業(yè)的財務績效評價把凈利潤作為核心指標,以此為基礎測算其他相關的財務指標,并未把資本(股本)成本作為考察目標,因此資本(股本)成本的代價被疏忽,企業(yè)的經(jīng)營成果和財務狀況無法客觀真實的反映。之后國資委將EVA(經(jīng)濟增加值)作為關鍵指標納入國有企業(yè)績效評價體系中,既考察了企業(yè)的全部資金成本,同時也調整了會計報表中不合理的會計科目。以利潤為核心的績效評價進一步轉為以價值的創(chuàng)造為核心,能夠準確的揭露企業(yè)為股東創(chuàng)造的真實價值,使企業(yè)的管理方向轉變?yōu)閮r值導向。本文針對價值模式下的EVA績效評價的特點,結合DR電子股份有限公司的實例數(shù)據(jù),建立基于EVA的DR股份有限公司績效評價體系,通過把EVA及相關指標和對利潤及相關指標進行對比,綜合評價企業(yè)的財務績效,讓使用者能夠了解企業(yè)的真實價值。本文的主要研究內容包括:首先闡明了績效評價的概述及相關理論、傳統(tǒng)績效評價的相關指標,以及對EVA(經(jīng)濟增加值)理論和EVA(經(jīng)濟增加值的計算方法)分別進行闡釋;其次對DR電子股份有限公司的現(xiàn)行績效評價現(xiàn)狀進行詳細闡述,包括公司的經(jīng)營狀況和財務狀況,并對現(xiàn)行財務績效評價存在的問題進行分析;再次在此基礎上建立了 EVA績效評價體系和相關模型,從DR電子股份有限公司的實際情況出發(fā),設計出適合DR電子股份有限公司的EVA績效評價體系;最后是對DR電子股份有限公司EVA績效評價體系的算例。結合DR股份有限公司的實際財務數(shù)據(jù),確定出DR電子股份有限公司的EVA績效指標值并與傳統(tǒng)績效評價指標進行對比,最后對算例結果進行闡述。通過研究得出的結論是為:EVA績效評價指標相對于傳統(tǒng)財務指標更能準確地評價企業(yè)所創(chuàng)造的價值;將EVA的指標與傳統(tǒng)財務績效指標相結合,能夠更全面準確的衡量DR電子股份有限公司的績效狀況,也開拓了企業(yè)以價值管理為導向的新天地。
[Abstract]:Financial performance evaluation is put forward in the specific historical environment, which is a method of enterprise management. When the actual performance of a certain stage of the enterprise is fully understood, the manager can accurately formulate the financial objectives and policies of the next stage of the enterprise, which is also the premise for the management department to be fair and objectively measure the skill and level of the enterprise manager. In the past, the financial performance evaluation of an enterprise used net profit as a core indicator, based on which other related financial indicators were measured, without taking the cost of capital (equity) as the objective, so the cost of capital (equity) was neglected. The business results and financial situation of the enterprise can not be objectively and truthfully reflected. Then the SASAC takes EVA (Economic value added) as the key index into the performance evaluation system of state-owned enterprises, which not only examines the total capital cost of the enterprises, but also adjusts the unreasonable accounting subjects in the accounting statements. The performance evaluation with profit as the core changes to take the value creation as the core further, can accurately expose the true value that the enterprise creates for the shareholder, causes the enterprise management direction to change to the value direction. In this paper, according to the characteristics of EVA performance evaluation under the value mode, combined with the actual data of DR Electronic Co., Ltd., the performance evaluation system of DR Company based on EVA is established. By comparing EVA and related indicators with profit and related indicators, the financial performance of enterprises can be comprehensively evaluated, so that users can understand the real value of enterprises. The main research contents of this paper are as follows: firstly, the summary and related theories of performance evaluation, the related indicators of traditional performance evaluation, and the explanation of EVA (Economic value added) theory and EVA (Economic value added calculation method) are expounded respectively. Secondly, the current performance evaluation status of DR Electronic Co., Ltd. is described in detail, including the company's operating status and financial situation, and the existing problems in the current financial performance evaluation are analyzed. Thirdly, this paper establishes the EVA performance evaluation system and related models, and designs a EVA performance evaluation system suitable for DR Electronic Co., Ltd., based on the actual situation of DR Electronic Co., Ltd. Finally, the paper gives an example of EVA performance evaluation system of DR Electronics Co., Ltd. Combined with the actual financial data of DR Co., Ltd., the EVA performance index value of DR Electronic Co., Ltd. is determined and compared with the traditional performance evaluation index. Finally, the result of the calculation example is expounded. The conclusions are as follows: compared with the traditional financial indexes, the EVA performance evaluation index can evaluate the value created by the enterprise more accurately; Combining the index of EVA with the traditional financial performance index, it can measure the performance of DR electronic company more comprehensively and accurately, and it also opens up a new world of value management.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.6
本文編號：2339348
[Abstract]:Financial performance evaluation is put forward in the specific historical environment, which is a method of enterprise management. When the actual performance of a certain stage of the enterprise is fully understood, the manager can accurately formulate the financial objectives and policies of the next stage of the enterprise, which is also the premise for the management department to be fair and objectively measure the skill and level of the enterprise manager. In the past, the financial performance evaluation of an enterprise used net profit as a core indicator, based on which other related financial indicators were measured, without taking the cost of capital (equity) as the objective, so the cost of capital (equity) was neglected. The business results and financial situation of the enterprise can not be objectively and truthfully reflected. Then the SASAC takes EVA (Economic value added) as the key index into the performance evaluation system of state-owned enterprises, which not only examines the total capital cost of the enterprises, but also adjusts the unreasonable accounting subjects in the accounting statements. The performance evaluation with profit as the core changes to take the value creation as the core further, can accurately expose the true value that the enterprise creates for the shareholder, causes the enterprise management direction to change to the value direction. In this paper, according to the characteristics of EVA performance evaluation under the value mode, combined with the actual data of DR Electronic Co., Ltd., the performance evaluation system of DR Company based on EVA is established. By comparing EVA and related indicators with profit and related indicators, the financial performance of enterprises can be comprehensively evaluated, so that users can understand the real value of enterprises. The main research contents of this paper are as follows: firstly, the summary and related theories of performance evaluation, the related indicators of traditional performance evaluation, and the explanation of EVA (Economic value added) theory and EVA (Economic value added calculation method) are expounded respectively. Secondly, the current performance evaluation status of DR Electronic Co., Ltd. is described in detail, including the company's operating status and financial situation, and the existing problems in the current financial performance evaluation are analyzed. Thirdly, this paper establishes the EVA performance evaluation system and related models, and designs a EVA performance evaluation system suitable for DR Electronic Co., Ltd., based on the actual situation of DR Electronic Co., Ltd. Finally, the paper gives an example of EVA performance evaluation system of DR Electronics Co., Ltd. Combined with the actual financial data of DR Co., Ltd., the EVA performance index value of DR Electronic Co., Ltd. is determined and compared with the traditional performance evaluation index. Finally, the result of the calculation example is expounded. The conclusions are as follows: compared with the traditional financial indexes, the EVA performance evaluation index can evaluate the value created by the enterprise more accurately; Combining the index of EVA with the traditional financial performance index, it can measure the performance of DR electronic company more comprehensively and accurately, and it also opens up a new world of value management.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F406.7;F426.6
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