Title :
The Construction of Evaluation Index System of EVA-Based Companies Performance
Author_Institution :
Accounting Inst., Univ. of Sci. & Technol. of Hunan, Xiangtan, China
Abstract :
Basing on the analysis of the current performance evaluation index system , this paper put forward that performance evaluation index system should be made to EVA as the center rather than to net income for the center because only the EVA is the measure of corporate value and wealth creation metrics . performance evaluation index system of the company of EVA-based includes corporate objectives and key value index system driving lever indicator system.
Keywords :
financial data processing; EVA-based companies performance; corporate value; key value index system driving lever indicator system; wealth creation metrics; Companies; Economics; Indexes; Industries; Integrated circuits; Optimization; Performance evaluation;
Conference_Titel :
E-Product E-Service and E-Entertainment (ICEEE), 2010 International Conference on
Conference_Location :
Henan
Print_ISBN :
978-1-4244-7159-1
DOI :
10.1109/ICEEE.2010.5661208