经济附加值指标的应用分析  

Analysis on the application of EVA

作　　者：毛艳芬[1] 

机构地区：[1]河南财经学院会计系,河南郑州450002

出　　处：《郑州轻工业学院学报（社会科学版）》2003年第2期38-40,共3页Journal of Zhengzhou University of Light Industry：Social Science Edition

摘　　要：经济附加值作为近些年的研究热点受到了广泛的关注,它不仅是一种业绩评价指标,而且还可以在多种管理方法中发挥作用。其在诸如责任会计、目标成本管理、质量成本管理中的运用以及与作业成本分析的结合运用,均比原单方面指标(分析方法)更能达到企业利益最大化的目的。EVA(recently economic value added) has attracted wide attention as the focus of current research in recent years.Not only is it an index on achievement evaluation,it also plays effect on many managing methods.It can be applyed to the responsibility accounting,target costing,quality costing and activitybased costing,which can achieve the target of maxmizing the enterprises' benefits better than the single index.

关 键 词：经济附加值 业绩评价 成本控制 作业成本分析 

分 类 号：F230[经济管理—会计学]