The Estimate System Of Main Business Line Profit Quality Of Chinese Manufacture Companies

Estimate correctly the quality of main business line profit is the crux matter faced by manufactory companies' managers and owners. For a long time, as a core estimate indicator, and widely accepted, the "net asset-income ratio" play an important role in evaluating the company's value. We studied the operation flow after researching on former conclusion, we built up a estimate system involves the cost management, asset operating, gaining ability and the growing potential ability. However, we found that the key points who can effect the quality level are cost an asset management capacity rather than the gaining ability. It's also a distinct difference between other research and these assy.Fist of all, the main business line profit is not the earning, form other lines, investment and other non-mainly projects, but the most expected and steady-going part on the income statement. Therefore we describing the researching object in detail is standing in the breach of this article.Second, while observing the operation flow of manufacturing process, based on standard of each teaches, we collected 43 indexes finally. And the Qingdao Beer as an example is followed, to illustrate the algorithmic method of main line EVA.Third, We use the "Principal Component Analysis" as a tool to analyze the data base which acquired from government program resource, we abstracted 4 components, built up the estimate system, and through the proof-test finally.All in all, the original proposal of this article is set up an estimate system that can work on the manufacture companies and provide some useful advice to the supervisor of the faculties.