EVA在價值鏈會計業績評價中的構建
摘 要：在全新的經濟形勢下，企業所面臨的商業環境是客戶需求瞬息萬變，技術創新不斷加速，產品生命週期不斷縮短，全球競爭日益激烈。在這種情況下，價值鏈會計伴隨著價值鏈管理理論應運而生，而建立基於價值鏈會計的業績評價指標也成為熱點。本文從當今的.熱點出發，首先闡述了價值鏈會計的概念及基本理論；其次，在較為充分地理解價值鏈會計理念基礎上，分析了當前我國傳統的業績評價指標體系存在的弊端，以及其與價值鏈會計理論的不適應性，針對這種情況，提出了新的業績評價指標體系——經濟增加值（EVA）；然後，本文對EVA的概念、計算方法以及實質等方面進行了全面的闡述，說明了EVA是價值鏈會計的核心指標，同時也是衡量價值鏈會計最合理的業績評價指標；最後，本文對此構建了以EVA為核心的價值管理體系，以適應EVA在企業管理中的應用和發展，同時也指出了EVA在我國運用中的侷限性。
關鍵詞:價值鏈管理；價值鏈會計；業績評價指標；EVA
Application of performance measurement system of value-chain accounting based on EVA
Abstract: Under the newly economic situation, enterprises are facing the business environment in which customer’s demanding is changing so fast, more and more technology innovation’s are emerging, products life cycle becomes shorter,and global competition becomes more and more fierce. Under the new circumstance, with value-chain management, value-chain accounting arose. This article fist introduce the value chain accountants concept and the elementary theory; second, it analyze the shortcoming of the traditional performance measurement system in our country in base on understanding the value-chain accounting theory, and they need a new performance measurement system, it propose the new performance measurement system to be adapted to the value-chain accounting—— Economic Value Added (EVA); Then, this article comprehensively analyze EVA, explained EVA is the value chain accountants core target, simultaneously, it is also the most reasonable performance measurement target to weigh value-chain accounting; Finally, it founded that this article takes granted EVA as the core of value management system, in order to adapt to EVA in the business management application value need ,simultaneously, also point out limitation of the EVA.
Keywords: value-chain management; value-chain accounting; performance measurement system; EVA
