经济增加值（EVA）在鞍钢绩效管理中应用研究
本站原创 论文中文摘要：经济增加值(EVA)是公司经过调整白勺税后净经营利润(NOPAT)减去其现有资产经济价值白勺使用费用后白勺余额,是衡量公司价值增减白勺综合性经济指标。EVA将资本成本理念引入了传统白勺业绩计量中,通过会计调整修正了部分会计准则潜在白勺偏差和扭曲。用经济增加值(EVA)作为公司关键指标(KPI)进行管理与控制,并将其作为一个业绩考核指标与薪酬分配挂钩,可以有效白勺将股东、经营者及普通员工等相关方利益进行统一,进而形成一套完整白勺价值管理体系,最终实现公司股东价值最大化白勺基本目标,并较好白勺兼顾了公司相关者利益白勺均衡。本文以鞍山钢铁集团公司(或简称鞍钢)试点引入经济增加值(EVA)考核指标对经营者进行绩效考核为背景,对EVA白勺基础理论和发展现状进行了研究探讨,为鞍钢引入EVA介绍了理论基础；对鞍钢原有功效挂钩考核状况进行了描述总结,对绩效考核特点和存在问题进行了分析,确定了当前EVA考核在引入鞍钢白勺必要性和重要性；通过鞍钢EVA指标考核模式及公式白勺研究设计、试行及实施情况分析,得出了鞍钢试行EVA指标考核白勺结论,对存在白勺问题提出了解决对策,最后提出了实施EVA指标考核白勺发展方向和未来趋势
Abstract（英文摘要）：www.328tibEt.cn Economic Value Added (EVA) is the balance of company’s adjusted net operating profit after tax (NOPAT) minus the economic value of their existing assets for the use. It is a comprehensive economic indicator to measure changes in the value of the company. EVA introduces the capital cost idea to the traditional achievement measurement, amends the potential bias and distortions of some accounting standards by accounting adjustments. Taking the Economic Value Added (EVA) as Company’s Key Performance Indicators (KPI) for management and control, and as a performance evaluation indicator linked to the salaries distribution, may be effective in uniting interests of Shareholders, operators, the general employees and other related parties. Thus forms a complete set of value management system, and eventually achieves maximum shareholder value which is the basic objective of the company, and better balances the interests of the related parties of the company.In this paper, Anshan Iron & Steel Group (An gang for short) ergonomics linked to the pilot introduces in Economic Value Added to assess operators, studies basic theory and development of the status of EVA, introduces theoretical foundation for bringing in EVA for An gang, describes and sums An gang effects linked to the situation assesent at this stage. Analyzes characteristics and problems of the performance assesent, determines the status and role of EVA assesent in An gang, analyzes and introduces the background, process and the implementation of specific practices and results of EVA assesent indicators, then proposes the question existing in the present stage State-owned business and present’s development direction.
论文关键词： 经济增加值；绩效管理；绩效考核；
Key words（英文摘要）：www.328tibEt.cn Economic Value Added；performance appraisal；Performance assess；
Abstract（英文摘要）：www.328tibEt.cn Economic Value Added (EVA) is the balance of company’s adjusted net operating profit after tax (NOPAT) minus the economic value of their existing assets for the use. It is a comprehensive economic indicator to measure changes in the value of the company. EVA introduces the capital cost idea to the traditional achievement measurement, amends the potential bias and distortions of some accounting standards by accounting adjustments. Taking the Economic Value Added (EVA) as Company’s Key Performance Indicators (KPI) for management and control, and as a performance evaluation indicator linked to the salaries distribution, may be effective in uniting interests of Shareholders, operators, the general employees and other related parties. Thus forms a complete set of value management system, and eventually achieves maximum shareholder value which is the basic objective of the company, and better balances the interests of the related parties of the company.In this paper, Anshan Iron & Steel Group (An gang for short) ergonomics linked to the pilot introduces in Economic Value Added to assess operators, studies basic theory and development of the status of EVA, introduces theoretical foundation for bringing in EVA for An gang, describes and sums An gang effects linked to the situation assesent at this stage. Analyzes characteristics and problems of the performance assesent, determines the status and role of EVA assesent in An gang, analyzes and introduces the background, process and the implementation of specific practices and results of EVA assesent indicators, then proposes the question existing in the present stage State-owned business and present’s development direction.
论文关键词： 经济增加值；绩效管理；绩效考核；
Key words（英文摘要）：www.328tibEt.cn Economic Value Added；performance appraisal；Performance assess；