EVA在企业业绩评价中的应用——以九芝堂为例  

The Application of EVA in Enterprise Performance Evaluation —Taking Jiuzhitang as an Example

作　　者：程明明 

机构地区：[1]北方工业大学,北京

出　　处：《国际会计前沿》2022年第4期166-172,共7页Frontiers of International Accounting

摘　　要：随着我国医药行业改革的推进,医药行业发展迅速。较为传统的财务指标早已不再满足企业日常的经营决策需要。通过对九芝堂股份有限公司经济增加值的计算可以看出,相对于传统指标,经济增加值所表现出的经营状况更为真实、准确。通过九芝堂2017~2021年的财务数据分析,采用EVA绩效评估方法对各项指标进行计算,并为企业优化EVA业绩评价体系提出一些建议。With the advancement of the reform of China’s pharmaceutical industry, the pharmaceutical industry has developed rapidly. The more traditional financial indicators have long since ceased to meet the needs of daily business decisions. Through the calculation of the economic added value of Jiuzhitang Co., Ltd., it can be seen that compared with the traditional indicators, the operating conditions shown by the economic added value are more real and accurate. Through the financial data analysis of Jiuzhitang from 2017 to 2021, the EVA performance evaluation method is used to calculate various indicators, and some suggestions are put forward for enterprises to optimize the EVA performance evaluation system.

关 键 词：业绩评价 经济增加值 税后净营业利润 

分 类 号：F27[经济管理—企业管理]