The Application of Economic Value Added as Performance Measure in China

WANG Ying-yuan; DAI Shu-fen; YAN Dong-mei

Volume 19 Issue 4

Jul. 2021

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Article Navigation > Journal of University of Science and Technology Beijing ( Social Sciences Edition) > 2003 > 19(4): 84-86

WANG Ying-yuan, DAI Shu-fen, YAN Dong-mei. The Application of Economic Value Added as Performance Measure in China[J]. Journal of University of Science and Technology Beijing ( Social Sciences Edition), 2003, 19(4): 84-86.

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WANG Ying-yuan, DAI Shu-fen, YAN Dong-mei. The Application of Economic Value Added as Performance Measure in China[J]. Journal of University of Science and Technology Beijing ( Social Sciences Edition), 2003, 19(4): 84-86.

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The Application of Economic Value Added as Performance Measure in China

School of management USTB, Beijing 100083, China

Received Date: 2003-11-10

Abstract

Abstract

As a measure of corporation value creation, Economic Value Added (EVA) can evaluate the corporate performance more reasonable and comprehensive than traditional measures. This article analyses advancement and rationality of EVA, the calculation method, the criteria of appraisement, in order to enhance its practicability in the field of enterprise appraisal and encouragement mechanism in China.
- EVA,
- performance appraisal,
- capital cost

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