PERFORMANCE EVALUATION OF ENTERPRISES ON THE BASIS OF EVA: AN EXAMPLE FOR HKG COMPANY

摘要：

　　With the constant change of business environment and fiercer competition between companies, the goal of management of the company has shifted from profit maximization to value maximization;as a result, the performance evaluation method based on EVA received great attention, and widely applied to the practice of performance evaluation of enterprises.Based on the analysis of the current performance evaluation problem of HKG Company and its strategy, this paper constructs a performance evaluation system for HKG with EVA as its orientation.The finding of this paper will have a reference value to the application of EVA in Chinese enterprises performance evaluation system.

关键词： Economic Value Added (EVA) Enterprises Performance Balanced Scorecard (BSC)

作者: Ning Zhou Jing Ma Jing Kuang Yizhou Zhao

作者单位: School of Economics and Management, Beihang University, Beijing 100191, China School of Architecture, Tianjin University, Tianjin, 300072, China

会议类型: 国际会议

会议名称: The 11th International Conference on Industrial Management(第十一届工业管理国际会议)

会议地点: 日本

会议语种:英文

页码: 565-570

在线出版日期: 2012-08-29（万方平台首次上网日期，不代表论文的发表时间）