| 摘要: |
| 与传统预算相比,EVA预算是以实现股东价值最大化为目标编制的,有利于企业提高价值创新能力。EVA预算管理体系包括:EVA预算组织体系、EVA预算编制、EVA预算调控体系和EVA预算考评体系。成立于2000年的A企业,2002年聘请斯腾斯特管理咨询公司帮助其建立了EVA预算管理体系,改变了其原有的体系和模式,有效地解决了其在扩张过程中存在的问题。 |
| 关键词: EVA 全面预算管理 股东价值最大化 |
| DOI： |
| 分类号:F275 |
| 基金项目: |
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| Analysis of EVA Budget System and Application:A Case Study on the Basis of Company A |
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SONG Changmao
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(Suzhou Percy Decoration Co. Ltd., Nanjing, Jiangsu 215011, China)
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| Abstract: |
| Compared with the traditional budgeting, EVA budget is to maximize shareholder value for the target preparation, helping enterprises to improve the value of innovation capability. EVA budget management system includes EVA budget organization system, EVA budgeting, EVA budget control system and EVA budget evaluation system. Company A, which was founded in 2000, hired Sternberg Manchester Management Consulting Firm in 2002 to help them establish EVA budget management system, change the original system and the mode, and effectively solved the problems in the process of expansion. |
| Key words: economic value added comprehensive budget management maximizing shareholders ' value |
