| EVA在全面预算管理中的应用 |
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| 引用本文： | 廖芙秀. EVA在全面预算管理中的应用[J]. 太原大学学报, 2007, 8(1): 71-73 |
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| 作者姓名： | 廖芙秀 |
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| 作者单位： | 北京易华录信息技术有限公司,北京,100083 |
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| 摘 要： | 预算目标是企业战略发展目标在本预算期的具体体现。企业的最高目标是创造价值,经济增加值是企业全面预算管理最恰当的目标定位。经济利润指标EVA为全面预算管理体系提供了测定和分析工具,具有广泛的适用性。
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| 关 键 词： | 全面预算管理 经济利润 |
| 文章编号： | 24176436 |
| 修稿时间： | 2006-11-10 |
EVA Applys to the Enterprise''''s Comprehensive Budgetary Management |
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| LIAO Fu-xiu. EVA Applys to the Enterprise''''s Comprehensive Budgetary Management[J]. Journal of Taiyuan University, 2007, 8(1): 71-73 |
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| Authors: | LIAO Fu-xiu |
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| Affiliation: | Beijing Yihua Information Engineering Ltd, Beijing 100083 |
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| Abstract: | The budget goal is material embodiment of the enterprise strategy development goals in the budget period.Enterprise's highest goal is to create the value,and economic value added is the most appropriate target of the enterprise's comprehensive budgetary management.Economical profit target EVA has provided the determination and analysis tools for the comprehensive budget management system,and has widespread applicability. |
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| Keywords: | EVA |
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