{"title":"寻找衡量企业成功的方法:Eva *是一种选择，而不是万灵药","authors":"Santanu Ray, A. Choudhuri","doi":"10.2139/ssrn.690022","DOIUrl":null,"url":null,"abstract":"Economic value added (EVA) has been getting plenty of attention in recent years as a new form of performance measurement. In a recent Fortune article entitled 'The Real Key to Creating Wealth', the author claims that using EVA can give you a marked competitive advantage over the competition (Tully, 1993). Furthermore, the author states that EVA is today's hottest financial idea and getting hotter. An increasing number of companies are responding to this kind of hype by relying heavily upon EVA to evaluate and reward managers from all functional departments. The purpose of this article is to have a look into on the limitations and uses of EVA. Specifically, the article answers three questions: (1) Is EVA a new form of performance measurement? (2) What are the strengths and limitations of EVA? and (3) How should EVA be used to evaluate performance?","PeriodicalId":92040,"journal":{"name":"ICU management & practice","volume":"47 1","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2005-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"2","resultStr":"{\"title\":\"In Search of Measuring Corporate Success: Eva *As a Choice, Not a Panacea\",\"authors\":\"Santanu Ray, A. Choudhuri\",\"doi\":\"10.2139/ssrn.690022\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"Economic value added (EVA) has been getting plenty of attention in recent years as a new form of performance measurement. In a recent Fortune article entitled 'The Real Key to Creating Wealth', the author claims that using EVA can give you a marked competitive advantage over the competition (Tully, 1993). Furthermore, the author states that EVA is today's hottest financial idea and getting hotter. An increasing number of companies are responding to this kind of hype by relying heavily upon EVA to evaluate and reward managers from all functional departments. The purpose of this article is to have a look into on the limitations and uses of EVA. Specifically, the article answers three questions: (1) Is EVA a new form of performance measurement? (2) What are the strengths and limitations of EVA? and (3) How should EVA be used to evaluate performance?\",\"PeriodicalId\":92040,\"journal\":{\"name\":\"ICU management & practice\",\"volume\":\"47 1\",\"pages\":\"\"},\"PeriodicalIF\":0.0000,\"publicationDate\":\"2005-01-01\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"2\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"ICU management & practice\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.2139/ssrn.690022\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"\",\"JCRName\":\"\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"ICU management & practice","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.2139/ssrn.690022","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 2
摘要
经济增加值(Economic value added, EVA)作为一种新的绩效衡量形式，近年来受到了广泛的关注。在《财富》杂志最近一篇题为“创造财富的真正关键”的文章中，作者声称，使用EVA可以给你带来明显的竞争优势(Tully, 1993)。此外，作者指出，EVA是当今最热门的金融理念，而且越来越热。越来越多的公司通过严重依赖EVA来评估和奖励所有职能部门的经理来应对这种炒作。本文的目的是研究EVA的局限性和用途。具体来说，本文回答了三个问题:(1)EVA是一种新的绩效衡量形式吗?(2) EVA的优势和局限性是什么?(3) EVA如何用于绩效评价?
In Search of Measuring Corporate Success: Eva *As a Choice, Not a Panacea
Economic value added (EVA) has been getting plenty of attention in recent years as a new form of performance measurement. In a recent Fortune article entitled 'The Real Key to Creating Wealth', the author claims that using EVA can give you a marked competitive advantage over the competition (Tully, 1993). Furthermore, the author states that EVA is today's hottest financial idea and getting hotter. An increasing number of companies are responding to this kind of hype by relying heavily upon EVA to evaluate and reward managers from all functional departments. The purpose of this article is to have a look into on the limitations and uses of EVA. Specifically, the article answers three questions: (1) Is EVA a new form of performance measurement? (2) What are the strengths and limitations of EVA? and (3) How should EVA be used to evaluate performance?
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