• DocumentCode
    2651548
  • Title

    Research on the EVA Integrated Scorecard Performance Measure System

  • Author

    Li-gen, Yao ; Pei-pei, FENG ; Hong-wei, LI ; Ting, Zhao ; Xi-lian, WANG

  • Author_Institution
    Hebei Univ. of Eng., Handan
  • fYear
    2007
  • fDate
    20-22 Aug. 2007
  • Firstpage
    910
  • Lastpage
    915
  • Abstract
    With the establishment of modern enterprise system, the limitations of the traditional performance measure appear. Economic value added (EVA) and the balanced scorecard (BSC) are advanced modern tools for performance measure. EVA makes managers pay more attention to the goal of enterprise value maximum. BSC combines financial measure with nonfinancial measure. The two methods have some disadvantages individually, but they are actually complementary. This text proposes the EVA integrated scorecard performance measure system, and gives methods to ascertain the indexes´ weight. We use AHM and the unascertained comprehensive valuation into the performance measure practice. At first, adopt AHM to calculate the import weight of every index, and then measure performance by unascertained comprehensive valuation. In the end, we give an example.
  • Keywords
    decision theory; economics; financial management; analytic hierarchical model; balanced scorecard; economic value added; enterprise value maximum; integrated scorecard performance measure system; modern enterprise system; nonfinancial measurement; unascertained comprehensive valuation; Appraisal; Companies; Conference management; Cost accounting; Current measurement; Engineering management; Modems; Performance evaluation; AHM; EVA integrated scorecard; performance measure; unascertained comprehensive valuation;
  • fLanguage
    English
  • Publisher
    ieee
  • Conference_Titel
    Management Science and Engineering, 2007. ICMSE 2007. International Conference on
  • Conference_Location
    Harbin
  • Print_ISBN
    978-7-88358-080-5
  • Electronic_ISBN
    978-7-88358-080-5
  • Type

    conf

  • DOI
    10.1109/ICMSE.2007.4421962
  • Filename
    4421962