实物资产附加值(RAVE^(TM)):经济增加值(EVA)的价值整合管理  

The RAVE^(TM)——The Value Management of Complete Works on the EVA

作　　者：宋之杰[1] 马丽娟[2] 

机构地区：[1]燕山大学,秦皇岛066004 [2]秦皇岛外国语职业学院,秦皇岛066311

出　　处：《价值工程》2007年第6期83-85,共3页Value Engineering

摘　　要：EVA在美国已有20余年的历史,国内也有许多公司引入了EVA进行价值管理和薪酬管理。但其主要侧重于资本,不能很好地解释、管理新经济条件下的价值创造。文中讨论了一种新的价值管理的思想:RAVETM,这是一种以价值为导向的、定量化的EVA价值管理的拓展,整合企业的人力资本、顾客资本、供应商资本和资金资本。With a history of more than 20 years in U.S.A., EVA has been introduced by a lot of companies at home to carry out value management and salary management. But EVA mainly lays emphasis on the capital and the value can＇t be well explained and managed under the new economic condition. This text has discussed the thought of a kind of new value management： RAVE＇rM,which is a kind of expansion of quantitative EVA value management basing on value, and combine manpower capital, customer＇s capital, supplier＇s capital and fund capital of enterprises.

关 键 词：实物资产附加值(RAVETM) 经济增加值(EVA) 平衡价值管理 

分 类 号：F062.4[经济管理—政治经济学] F270.7