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EVA指标作为一种绩效评价指标和价值管理工具,被世界上许多大型企业所采用并取得了良好的实施效果,但是将EVA指标运用于中小企业价值管理方面的探讨比较缺乏。本文主要探讨中小企业如何运用EVA指标进行价值管理,首先分析中小企业在实施EVA价值管理过程中面临的问题,然后结合中小企业实际情况,从业绩考核、管理模式、激励机制和理念体系四个方面阐述中小企业实施EVA价值管理的方法,从而促进中小企业的健康发展和价值增值。
As a performance evaluation index and value management tool, EVA index has been adopted by many large enterprises in the world and has achieved good results. However, there is a lack of discussion on the application of EVA index in SME management. This article mainly discusses how to use SMEs EVA value management, first of all, SMEs in the implementation of the EVA value management process problems, and then combined with the actual situation of SMEs, from performance evaluation, management mode, incentive mechanism and concept system Describe the method of SME implementation of EVA value management, so as to promote the healthy development of SMEs and value added.