基于EVA视角下企业业绩评价分析 ——以韵达股份为例  

Analysis of Corporate Performance Evaluation Based on EVA Perspective--The Example of Yunda

作　　者：徐颖[1] XU Ying(Nanjing Forestry University,Nanjing 210037,China)

机构地区：[1]南京林业大学,江苏南京210037

出　　处：《物流科技》2023年第13期28-31,共4页Logistics Sci-Tech

摘　　要：物流业是我国社会经济发展的主要动力之一,如今环境日趋严峻,物流业面临着结构调整、降本增效等挑战,也迎来了信息技术、智慧物流等发展机遇。EVA业绩评价体系相较于传统财务指标分析能够充分考虑企业内部的各种资本成本,全面真实地反映经营水平、盈利状况等。文章将以韵达股份为例,以公司2017至2021年年报数据为基础,首先采用传统财务指标对其四大财务能力进行逐步分析,其次使用EVA指标评价体系对其业绩状况进行分析,综合评价其企业业绩并提出相关建议。The logistics industry is one of the main driving forces of China's socio-economic development,and nowadays,the environment is becoming increasingly severe,and the logistics industry is facing challenges such as structural adjustment,cost reduction and efficiency increase,and also ushering in development opportunities such as information technology and intelligent logistics.EVA performance evaluation system can fully consider various internal capital costs of enterprises compared with traditional financial index analysis,and reflect the operation level and profitability in a comprehensive and realistic manner.In this paper,we will use the annual reports from 2017 to 2021 as an example,and firstly analyze its four major financial capabilities step by step using traditional financial indicators,and secondly analyze its performance using the EVA indicator evaluation system to comprehensively evaluate its corporate performance and make relevant recommendations.

关 键 词：物流行业 EVA评价体系 企业业绩评价 

分 类 号：F272[经济管理—企业管理]