EVA经济增加值在五粮液集团业绩评价中的应用分析

摘要：在日新月异的市场环境中，企业面临的竞争压力逐日增大。但当前以传统会计指标为主的绩效评价方法忽视了企业的资本成本，不能客观的评价企业的业绩和发展，这时一个客观、有效的业绩评价方法显得尤为重要。本文首先简述EVA的相关理论，接着指出EVA在五粮液集团业绩评价中应用的必要性，其次基于EVA的思想并以五粮液集团为实证研究的对象，以2012至2016年的财务数据为基础，计算分析了该企业的经济增加值等；此外，运用EVA对五粮液集团的经营业绩进行评价，指出EVA评价方法在企业实施中存在的问题及建议。通过实证证明了EVA计算的合理性，EVA作为一种业绩评价指标，可以用于五粮液集团的业绩评价，但在具体实施时应结合企业的具体情况。92081

毕业论文关键词: 业绩评价， EVA，五粮液集团

Abstract: In the rapidly changing market environment, the competitive pressures faced by enterprises are increasing day by day。 But the current performance evaluation method based on the traditional accounting index ignores the cost of capital, performance and development can not be objective evaluation of enterprise performance, then an objective and effective evaluation method is particularly important。 This article first summarizes the related theory of EVA, and then pointed out the necessity of the application of EVA to evaluate the performance in the Wuliangye group in the second object the idea of EVA and the Wuliangye group as the empirical research based on financial data from 2012 to 2016 as the foundation, analyzed the enterprise economic value added; in addition, the use of EVA to the Wuliangye group's operating performance evaluation, points out the problems and suggestions of EVA evaluation methods exist in the enterprise in the implementation of。 It is proved that EVA is a kind of performance evaluation index, which can be used in the performance evaluation of Wuliangye group, but it should be combined with the specific situation of enterprises in the specific implementation of EVA。源G于J优L尔V论N文M网WwW.youeRw.com 原文+QQ75201`8766

Keyword : performance evaluation ,EVA , Wuliangye

1 引言 3

2 经济增加值的概述 3

2。1经济增加值的概念 3

2。2经济增加值的特点 4

3 EVA在五粮液集团业绩评价中的应用分析 4

3。1五粮液集团引入EVA应用的必要性 4

3。2五粮液集团EVA的计算 5

3。3基于EVA指标的五粮液集团业绩评价分析 7

4 五粮液集团使用EVA业绩评价指标存在的问题 8

4。1企业财务数据的披露不完整 8

4。2 EVA涉及的调整指标过多 8

4。3 EVA只注重财务角度，忽略了非财务指标 9

5。五粮液集团使用EVA进行业绩评价的建议 9

5。1提高财务报表的完整性 9

5。2按照重要性原则，合理精选调整事项 9

5。3 注重与其他的指标相结合 10

结论 11

参考文献 12

致谢 13

1 引言来自优I尔Y论S文C网WWw.YoueRw.com 加QQ7520~18766 EVA经济增加值在五粮液集团业绩评价中的应用分析:http://www.youerw.com/kuaiji/lunwen_199683.html