Eva Theory And Its Applications In The Construction Bank

This text studies the origins and the development processes of the EVA theory first, making reader have a clear picture of the domestic and international research the development condition of EVA theory, then introduces the EVA calculation formula of these oriels in details, and computes the adjustment item that EVA need. And used a small example to carried on to the EVA calculation process to calculate once, make reader had to what EVA is and EVA calculation process to further relatively keep the understanding of view. I still made the EVA and traditional accountancy's index sign NI, NPV, ROI, EPS that some companies usually use a contrast of synopsis, help readers to understand EVA and the contrast of traditional accountancy's index signs the EVA advanced characteristic that performance come outs. I will from the EVA mainly 4 applied functions, made some analysis, so as to make reader to the EVA in business enterprise manage of rise exactly what function have an understanding. After making the study to EVA's some basic the origins hereafter, then I will try to research in EVA's actual and applied process, how business enterprise should, according to what kind of step, carry out the management of EVA, and carry out the process to the EVA to carry on the study in some resistances and problem that may meet, and put forward some possible solutions. Because any business has aggressive side, also has a side of the shortage and is impossible to be perfect, I carried on the advantage and weaknesses of the accomplishment valuation to also through an EVA implement case I make use of a typical model, to display vividly EVA implement to reader. I summarized the thinking of applying China of EVA, and spoke of the EVA's meaning to Chinese enterprises and it's specialty in china.Therefore, we elaborate deeply the connotation of EVA theory and use the successful experiences in applying EVA to judge management performance and stimulate with western banks as reference, this paper analyses the interior and exterior environment in which our commercial banks are facing in applying g for EVA as the criteria of management...