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On The Value-driven Eva Comprehensive Scoring Card

Posted on:2006-02-18Degree:MasterType:Thesis
Country:ChinaCandidate:A HaoFull Text:PDF
GTID:2206360152489380Subject:Accounting
Abstract/Summary:PDF Full Text Request
When the enterprise objective, achieving the maximum of enterprise value, has been accepted widely, the dissertation aims at the building of a value - driven performance evaluation system. The author holds it is the EVA (Economic Value Added) Balanced Scorecard.EVA is the core of the system, while Balanced Scorecard is the frame. The evaluation objective is value - driven. The system has a close relationship with the process and result of value - driven, and also with the establishment and implement of strategy.The dissertation is based on the clue of value - driven, strategy and performance evaluation system, and aims to resolve why is EVA Balanced Scorecard and how to build it.EVA is highly relevant to the enterprise value, because it advances residual income and revises the distortion of GAAP (General Accepted Accounting Principle). And EVA can guide the establishment of value-driven strategy. But EVA, as a financial index, is not perfect. BSC (Balanced Scorecard) can supply the gap and can translate strategy into action.The author analyses the characteristics of the system, its applicability and the principles for its building, and advances the process of system -building and sums up the indexes in common use. According to the above analysis, the author builds a EVA Balanced Scorecard for Bank B.
Keywords/Search Tags:EVA Balanced Scorecard, EVA, Balanced Scorecard, Strategy, Value-driven
PDF Full Text Request
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