Research approach of this paper is induction , applying some analyzing tools including ahp , grey analysis , and economic value added etc . this paper is divided into six chapters 其中很重要的一个原因就是选择了不适当的战略联盟伙伴,因此迫切需要对战略联盟伙伴选择及模型进行研究。
The essence of eva ( economic value added ) is that a entries must bring stockholder a investing return which is higher than average profit in the same venture Eva （ economicvalueadded ，经济增加值）的基本理念可以阐释为：公司必须为股东带来高于相同风险条件下的平均利润水平的投资回报。
Take the value as the core enterprise strategy , financial and the salary management system ? economic value added ( eva ) the enterprise has provided a new thought and the method to our country 以价值为核心的企业战略、财务与薪酬管理体系?经济增加值( eva )给我国企业提供了一个新的思想与方法。
The economic value added ( eva ) is a measure of surplus value created on an investment , namely the difference in amount after the nopat ( net operating profit after taxes ) subtract cost of capital Eva就是税后营业利润减资金成本后的剩余回报，即税后的营业利润减去债务和权益资本的使用成本后的差额。
If we take capital cost in consideration and analyze with economic value added ( eva , for short ) , the result will be more surprising : the eva of agricultural listed companies has been a negative number 如果我们在计算的过程中考虑资本成本的因素，用经济增加值( economicvalueadded ，简称eva )指标来考察，结果更加令人震惊：农业上市公司的eva值一直为负数。
So this paper aims to find an efficiency performance evaluation standard which can inspirit managers devoting themselves to technology innovation . eva ( economic value added ) is a performance evaluation system which was invented by stern stewart co 业绩评价指标是企业经营的指挥棒,它会通过激励体系直接影响公司管理者和员工的行为,进而关系到公司的宗旨、发展方向和战略设计。
In formula form we have : eva = nopat - kw x ( na ) where eva is the economic value added , nopat is the net operating profit after tax , na is the net assets . eva method should be employed with for it compares the capital return to the capital cost 用公式表示如下： eva = nopat - kw ( na )式中， kw是企业的加权平均资本成本， na是企业报告期初资产的经济价值， nopat是经过调整的营业净利润。
< wealth > calls that economic value added ( eva ) is the hottest conception in current world and it will be hotter with time going on . from germany to japan , singapore , south africa , people in financial circle talks about eva 《财富》杂志称eva (经济增加值， economicvalueadded )为“当今最热门的财务观念，并将越来越热” ，从德国到日本、新加坡、南非，财务圈里的人都在谈论着eva这个话题。
Because of the immature capital market , the ipo pricing process of chinese a share market is much less scientific and standardized . the pricing models such as discount cash flow and economic value added are not very feasible 由于证券市场发展的不成熟，我国a股ipo定价确定的科学性，规范性较国外市场要远为逊色，而且由于客观环境限制，贴现现金流，经济附加值等估值方法在我国证券市场应用的可行度也较低。
Managerial accounting introduces target costing , how to prepare financial budget , activity - based management , the balanced scorecard and economic value added measures , which coupled with incentive compensation systems have been developed to reflect the strategic requirements of management 管理会计介绍了目标成本，如准备财务预算、作业成本管理、平衡计分卡和经济增值方法，伴随着奖金系统，已经发展成为反映经营管理战略需要的工具。
