EVA在企业业绩评价中的应用——以比亚迪为例  

The Application of EVA In Enterprise Performance Evaluation——Based on the Case of BYD AUTO CO.,LTD.

作　　者：刘雨晨 何钰 朱佳瑶 秦毓婕 王逸赟 LIU Yu-chen;HE Yu;ZHU Jia-yao;QIN Yu-jie;WANG Yi-yun(Shanghai Lixin University of Accounting and Finance,Shanghai 201620,China)

机构地区：[1]上海立信会计金融学院,上海201620

出　　处：《经济研究导刊》2020年第34期4-7,共4页Economic Research Guide

摘　　要：随着经济的发展、行业竞争的加剧,传统的业绩评价指标已无法满足企业管理的需要。采用经济增加值评价比亚迪公司的经营业绩,发现与传统的业绩评价指标相比,EVA能更真实地反映企业的经营业绩。经济增加值是一种新型的绩效评价指标,是一定时期的企业税后净营业利润与投入资本的资金成本差异。通过比亚迪2015—2019年的财报信息,可逐步计算出税后净营业利润、资本总额和加权平均资本成本等EVA必要指标,并对该公司进行EVA模式的评价与分析。With the development of economy and the aggravation of industry competition,the traditional performance evaluation indexes can not meet the needs of enterprise management.The author uses economic value-added to evaluate the business performance of BYD Company,and finds that compared with the traditional performance evaluation indexes,EVA can reflect the business performance of enterprises better.Economic Value Added is a new type of performance index,which is the difference of capital cost between after tax net operating profit and invested capital.Through the 2015—2019 financial report information of BYD,we can gradually calculate the after tax net operating profit,total capital,weighted average cost of capital and other EVA necessary indicators to evaluate and analyze the company’s EVA model.

关 键 词：业绩评价 经济增加值 税后净营业利润 

分 类 号：F275[经济管理—企业管理]