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The State-owned Assets Supervision and Administration Commission of the State Council has adopted EVA(Economic Value Added) to assess the performance of state-owned enterprises, which suggests that the significance and advantage of using EVA as a performance evaluation indicator is increasingly prominent. Besides, capital structure is an important factor influencing enterprise value, optimizing capital...
Product platforms are frequently applied in industry for efficiently designing product families. The product platform builds the basis for the derivation of multiple offered variants. Changing the product design to a platform design promises many advantages, e.g. economies of scale, faster time-to-market and less design effort in the derivation of new or updated variants. But the planning and design...
Based on the basic theory and research status, this paper studies the relationship between the background characteristics of senior managers and the firm performance in private listed companies with the theoretical and empirical research. The data of 486 private listed companies in 2008 is used as research sample; the results show that some of background characteristics of senior managers, such as...
Electronic commerce (E-commerce) innovating applications have posed novel, technical, organizational and commercial challenges. This study uses a valuation model to investigate these innovative changes and focuses on their impaction E-commerce. The performance valuation of e-commerce businesses are increasingly becoming the focus of attention. Therefore it is necessary to conduct e-commerce value...
Based on the value of shareholder as the center of the performance evaluation method of EVA, to overcome the traditional indicators of business performance evaluation, there was no consideration of capital costs, net profit for the formation of the misunderstanding is that profit. In this paper, empirical, calculating the study in 2009 listed companies in China's tourist EVA, and comparising with...
One of important defects of the traditional Du Pont analysis system which takes return on equity as the core is that it can't reflect the process of creating value in which shareholders invest their capital. The article structures a new Du Pont analysis system basing on Economic Value Added of Equity (EVAOE) by analyzing the problems and shortcomings in the traditional Du Pont analysis system. The...
This thesis aimed at the malpractice existing in traditional accounting method (putting emphasis on net profit and return on investment) and used Economic Value Added (EVA) Evaluation Method to evaluate thermal power enterprises' performance. This article established EVA index system for thermal power enterprise, and made a contrast analysis by applying these two methods into some financial data of...
The article Starting from the human capital costing, Mathematical Modeling as a leading, put forward research ideas that Divided Corporate profit into two parts of human capital and Physical capital. Building human capital accounting model Through the economic value added model (EVA), And then make a study of Human Capital Accounting. Provide a basis for Human Capital Accounting, and has solved the...
This paper discusses the problem of portfolio selection in fuzzy environment. We propose an active portfolio management approach which has practicable steps in fuzzy environment. Since Economic Value Added reflects the true value of enterprises from shareholders' perceptive, we innovatively use the management idea of Economic Value Added to select perspective securities. Then considering the intuitive...
In order to verify the application value of EVA in enterprise performance evaluation, in this paper, two sets of evaluation systems in which Traditional Accounting Earning and EVA were regarded as main performance indicators, were constructed on the basis of the enterprise performance comprehensive evaluation system. We arrived at the conclusion that _by using the data of Chinese listed companies_...
EVA is not only a comprehensive achievements weight target, a comprehensive financial control frame, also one kind of manager's salary incentive mechanism. Essentially, the EVA management is based on the value management, which has promulgated the value creation way, had pointed out the creation wealth's true key, and has been one kind of transformation strategy. Through affecting an enterprise from...
Researching on and verifying M&A performance of listed companies has both theoretical and practical significance. This paper analyzed existing problems of previous researches and introduced EVA (economic value added) as well as rate of EVA as performance evaluation indexes. This paper took the M&A events of China 2002 as samples, studied and analyzed the changes of EVA index with the enterprises...
EVA is the performance measurement indicator as the center of creating the shareholder value. With calculation of annual fund utilization efficiency of the electric power listed company by EVA model, it is approved that the blindness of electric power enterprises in choosing equity financing has reduced fund utilization efficiency. Considering the high rate of return on assets as well as the fact...
The purpose of this study is to investigate the trade-off relationship between value creation (characterized by EVA) and attendant risks for R&D portfolios. The empirical data include 485 manufacturing and high tech Taiwanese firms during the years 2004 to 2007. Empirical results indicate that the percentage changes of EVA are sensitive to the time horizons used in amortized R&D capital and...
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