期刊文献+

基于EVA财务分析体系的构建 被引量:12

下载PDF
导出
摘要 随着经济的不断发展,传统的以利润为导向的财务分析方法难以适应基于价值的管理理念。而基于EVA的财务分析体系能够使股东定义利润与财务分析体系具体指标相一致,正好取代传统的业绩评价指标,成为衡量企业经营业绩的主要标准。本文正是在这一前提下,通过以EVA指标为例探讨如何构建一个基于价值管理理念的财务分析体系,从而使其真正反映企业价值创造的目标。
作者 马妍
出处 《会计之友》 北大核心 2009年第5期97-98,共2页 Friends of Accounting
  • 相关文献

参考文献3

二级参考文献14

  • 1Tom Copeland, Tim Koller & Jack Murrin, Valuation: Measuring and Managing the Value of Companies, Third Edition. John Wiley & Sons, Inc. , 2000.
  • 2Aswath Damodaran : Investment Valuation : Tools and techniques for determining the value of any asset, p237 - 265. John Wiley & Sons, Inc. , 1997.
  • 3Aswath Damodaran, Investment Valuation: Tool and techniques for determining the value of any asset. John Wiley & Sons,Inc., 1997.
  • 4Anne Ameels, Wemer Bruggeman & Geert Schipers, Value Based Management Control Processes to Create Value through Integration a Literature Review, Vlerick Leuven Gent Management School, 2002.
  • 5Eugene F. Brigham, Louis C. Gapenski & Michael C. Ehrhardt, Financial Management: Theory and Practice, ninth edition.The Dryden Press, 1999.
  • 6Richard A. Brealey, Stewart C. Myers & Alan J. Marcus, Fundamentals of Corporate Finance, Third Edition. McGraw-Hill,2001.
  • 7Richard E. S. Bouhon, Barry D. Libert & Steve M. Samek, Cracking the Value Code: How successful businesses are creating wealth in the New Economy. Arthur Anderson, 2000.
  • 8Roger A. Morin & Sherry L. Jarrell, Driving Shareholder Value: Value-Building Techniques for Creating Shareholder Wealth.McGraw-Hill, 2001.
  • 9S. David Young & Stephen F. O'Byrne, EVA and Value-Baced Management: A Practical Guide to Implementation. McGraw-Hill, 2001.
  • 10Thomas L. West & Jeffrey D. Jones, Handbook of Business Valuation, Second Edition. John Wiley & Sons, Inc. , 1999.

共引文献45

同被引文献36

引证文献12

二级引证文献30

相关作者

内容加载中请稍等...

相关机构

内容加载中请稍等...

相关主题

内容加载中请稍等...

浏览历史

内容加载中请稍等...
;
使用帮助 返回顶部