本文關(guān)鍵詞： 經(jīng)濟(jì)增加值 醫(yī)藥企業(yè) 業(yè)績(jī)?cè)u(píng)價(jià)　出處：《重慶理工大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：EVA(Economic Value Added,簡(jiǎn)稱EVA)即經(jīng)濟(jì)增加值,指的是經(jīng)調(diào)整后稅后凈營(yíng)業(yè)利潤(rùn)扣除調(diào)整后投入資本的全部成本的結(jié)果。隨著社會(huì)經(jīng)濟(jì)的發(fā)展和資本市場(chǎng)的完善,企業(yè)的所有權(quán)和經(jīng)營(yíng)權(quán)進(jìn)一步分化,為了更好的達(dá)到企業(yè)預(yù)期的激勵(lì)效果,理論界和實(shí)務(wù)界一直在研究和建立一個(gè)能激勵(lì)企業(yè)將所有者和管理者的目標(biāo)統(tǒng)一起來(lái)的經(jīng)濟(jì)指標(biāo),而EVA正好解決了這個(gè)問(wèn)題。因此,深入研究EVA在企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)中的應(yīng)用效果問(wèn)題,發(fā)現(xiàn)EVA的優(yōu)勢(shì),解決EVA未被企業(yè)廣泛應(yīng)用問(wèn)題,對(duì)企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展和促進(jìn)企業(yè)股東與經(jīng)營(yíng)管理者等利益相關(guān)者的目標(biāo)立場(chǎng)一致,具有積極的現(xiàn)實(shí)指導(dǎo)意義。本文主要運(yùn)用案例分析方法,選取A醫(yī)藥企業(yè)作為案例,對(duì)EVA在企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)中的應(yīng)用效果進(jìn)行研究。本文共六部分內(nèi)容,第一部分為緒論,首先分析了本文的研究背景,在此基礎(chǔ)上闡述文章的研究意義,隨后對(duì)國(guó)內(nèi)外文獻(xiàn)進(jìn)行梳理,接著介紹本文的研究?jī)?nèi)容和研究方法及技術(shù)路線圖;第二部分主要敘述經(jīng)濟(jì)增加值的相關(guān)理論,為案例分析奠定基礎(chǔ);第三部分先介紹A醫(yī)藥企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)的現(xiàn)狀,然后對(duì)現(xiàn)有業(yè)績(jī)?cè)u(píng)價(jià)體系中發(fā)現(xiàn)的問(wèn)題進(jìn)行分析;第四部分為A醫(yī)藥企業(yè)設(shè)計(jì)一套基于EVA的高管業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系;第五部分將新的高管業(yè)績(jī)?cè)u(píng)價(jià)指標(biāo)體系應(yīng)用于A醫(yī)藥企業(yè),并對(duì)應(yīng)用效果進(jìn)行分析,進(jìn)而提出提升A醫(yī)藥企業(yè)業(yè)績(jī)的對(duì)策建議;第六部分為本文的研究結(jié)論和論文研究的局限性。作為現(xiàn)代企業(yè)重要的價(jià)值管理和業(yè)績(jī)?cè)u(píng)價(jià)工具,EVA顯示了強(qiáng)大的生命力,但在我國(guó)企業(yè)中并沒有被廣泛應(yīng)用,這主要取決于它的一些制約因素。因此,在我國(guó)企業(yè)中應(yīng)用EVA時(shí),一方面要針對(duì)EVA所帶來(lái)的優(yōu)勢(shì),將其繼續(xù)推廣,另一方面針對(duì)與EVA相關(guān)的制約因素,我們要做的就是對(duì)EVA進(jìn)行本土化的改進(jìn),有針對(duì)性的不斷去完善它,并讓它發(fā)揮其應(yīng)有的作用。
[Abstract]:EVA(Economic Value added (EVA) is economic added value. Refers to the adjusted net operating profit after tax after deducting the total cost of capital after adjustment. With the development of social economy and the improvement of capital market, the ownership and management rights of enterprises are further divided. In order to better achieve the desired incentive effect, the theoretical and practical circles have been studying and establishing an economic index that can motivate enterprises to unify the goals of owners and managers. And EVA solves this problem. Therefore, deeply study the application effect of EVA in enterprise performance evaluation, find out the advantage of EVA, and solve the problem that EVA is not widely used by enterprise. For the long-term development of enterprises and the promotion of corporate shareholders and managers and other stakeholders in line with the objectives of the position has a positive practical significance. This paper mainly uses the method of case analysis. Select A pharmaceutical enterprises as a case to study the application of EVA in enterprise performance evaluation. The first part is the introduction. Firstly, the research background of this paper is analyzed. On this basis, the research significance of the article is expounded, and then the domestic and foreign literature is combed, and then the research content, research methods and technical roadmap are introduced. The second part mainly narrates the related theories of economic added value, which lays the foundation for the case analysis. The third part first introduces the current situation of A pharmaceutical enterprise performance evaluation, and then analyzes the problems found in the existing performance evaluation system. 4th parts are divided into A pharmaceutical enterprises to design a set of executive performance evaluation index system based on EVA; In the 5th part, the new evaluation index system of executive performance is applied to A pharmaceutical enterprises, and the application effect is analyzed, and then the countermeasures and suggestions to improve the performance of A pharmaceutical enterprises are put forward. The 6th part is the conclusion of this paper and the limitation of the thesis. As an important tool of value management and performance evaluation of modern enterprises, it shows great vitality. However, it is not widely used in Chinese enterprises, which mainly depends on some restrictive factors. Therefore, in the application of EVA in Chinese enterprises, on the one hand, we should continue to promote the advantages of EVA. On the other hand, in view of the restriction factors related to EVA, what we should do is to improve EVA localization, improve it, and let it play its due role.
【學(xué)位授予單位】：重慶理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.72;F406.7

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