基于层次分析法的EVA财务绩效优化——以D公司为例  

EVA Financial Performance Optimization Based on Analytic Hierarchy Process——Taking Company D as an Example

作　　者：胡彤 HU Tong(Nantong Institute of Technology,Nantong 226600,China)

机构地区：[1]南通理工学院,江苏南通226600

出　　处：《中小企业管理与科技》2022年第4期137-139,143,共4页Management & Technology of SME

摘　　要：不管是经济增加值(EVA)还是考虑资本投入后的EVA报酬率都只能作为单一财务评价指标,无法深入探究企业价值增值背后的驱动因素。论文对EVA指标公式逐层分解,归纳影响价值增值的驱动能力,引入企业绩效评价标准,结合案例公司财务数据运用层次分析法开展财务评价。Both economic value added(EVA)and EVA return rate after considering capital input can only be used as a single financial evaluation index,and cannot deeply explore the driving factors behind the enterprise value appreciation.In this paper,the EVA index formula is decomposed layer by layer,which summarizes the driving ability to affect the value appreciation,introduces the enterprise performance evaluation standard,and uses the analytic hierarchy process combined with the financial data of case company to carry out the financial evaluation.

关 键 词：层次分析法 经济增加值(EVA) 驱动因素 财务评价 

分 类 号：F275[经济管理—企业管理]