作业会计框架内的内部价值评估模型与绩效管理研究  

A Study on IVM Model and Performance Management Based on Activity Accounting

作　　者：王广宇[1] 刘红梅[2] 

机构地区：[1]清华大学经济管理学院 [2]香港中文大学商学院

出　　处：《金融论坛》2007年第10期53-58,共6页Finance Forum

摘　　要：随着资本市场的发展和公司治理结构的日益完善,市场参与各方在不断寻求有效方法来评估企业价值。近年来经济增加值(EVA)作为新型的企业绩效管理(EPM)工具之一备受关注,但作业会计(AA)与内部价值评估(IVM)等模型却没有得到应有的重视。作业会计是以作业成本法为手段、具备一系列管理功能的信息系统;内部价值评估则是以作业会计提供的信息为基础,对企业内部组织单元价值进行计量的方法体系。在企业EPM实践中,基于IVM建立关键业绩指标体系和绩效考核匡算模型,结合成本管理(ABCM)和AA框架进行实施,具有较强的普适性与实用价值。本文从AA和IVM的应用研究入手,提出IVM与EVA匡算模型的主要差异,研究了绩效管理实践中解决评价与被评价者矛盾、关键业绩指标(KPI)体系次优化等若干原则和问题,并结合企业价值最大化目标构建了绩效管理最佳实践模型。With the development of capital market and the increasing advance of corporate governance, all market participants are searching efficient methods to evaluate enterprises. In recent years, as a kind of new EPM tools, EVA method has come into high-light, but other models, such as AA and IVM, have not been treated in the same way. AA is an information system that has a series of management function based on ABC, and IVM is the system to measure enterprise＇s internal department value with the data provided by AA. In the practice of EPM, creating KPI system on the basis of IVM exhibits extensive suitability and practical potential. Beginning with an applied study on AA and IVM, this paper points out the main distinctions between IVM and EVA in measuring enterprise＇s performance. In addition, it analyzes the principles on how to resolve the conflicts between valuator and valuatee and the sub-optimization of KPI. Finally, the paper puts forward a best practice model on performance management from the objective of enterprise value maximization.

关 键 词：作业会计 内部价值评估 经济附加值 绩效管理 

分 类 号：F275[经济管理—企业管理]