摘要
EVA是一种新兴的评定管理绩效的方法。在发达国家 ,有越来越多的企业采用这种方法评定所属部门管理者的经营业绩 ,并取得了一定的成效。但 EVA方法也存在一些不足与局限。本文在比较分析 EVA方法优缺点的基础上 ,对 EVA方法提出了一些改进措施。
EVA is a new form of the performance measurement.In developed country, more and more enterprises rely heavily upon EVA to evaluate and reward managers from all functional departments, and have achieved a lot of success. But EVA also has some shortages and limitations. This paper argues some refined methods for EVA through comparing these shortages and limitations.
出处
《预测》
CSSCI
2000年第4期59-62,共4页
Forecasting
