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Listed Company Performance Evaluation System Research From The Perspective Of VBM

Posted on:2012-08-10Degree:MasterType:Thesis
Country:ChinaCandidate:R L ZhangFull Text:PDF
GTID:2249330362971680Subject:Accounting
Abstract/Summary:PDF Full Text Request
Performance evaluation has been theorists and practitioners full attention, because it is animportant part of the company’s financial management; In orde to achieve maximum businessvalue,Managers have to develop for the development of the company’s performance evaluationsystem, and the investment of the strengthen strategic management, incentives and riskmanagement; Listed company as an important carrier of national economic development,Effective performance evaluation system of its own and national economic development has apositive effect. Therefore, from the value of the company’s management point of view, Driversof value-added analysis,and establish an effective indicator system are very important for thecompany,because they can help the compang achieve maximum value of the company,so it isthe valuement of build the company’s performancevaluation system.The view of the angle is valued based management,so the article try to combine the valuemodel and the balance model together, built EVA Scorecard, take full account of customers,creditors and other stakeholders, choose a relatively complete index system, and formed ashareholders, employees and external stakeholders of the three-dimensional performanceevaluation system.only the company do them better,it can incentives the employees andfollow-up of early warning and other related requirements,At he last, achieve the maximumbusiness value of company.This article mainly arrangements:Chapter one, Introduction.Firstly,This chapter introduces the topics of the background,and then introduces the purpose and significance; The secondly this chapter introduces articledescribes research ideas and methods; Finally his chapter introduces the innovation andinadequate of this article.Chapter two, Literature Review,This chapter, respectively, from bothof the value management (VBM) and the performance evaluation to Introduced domestic andforeign research..chapter three, VBM and performance evaluation of the relevanttheory,Firstly,the article introduces the creation and development of the theory of the valuebased management (VBM) and performance evaluation. secondly the articles from three aspects of the stakeholder theory, principal-agent theory and strategic management theory todescribes the theoretical basis of the article. Chapter four, The building of listed companiesperformance evaluation system at VBM perspective.Chapter five,The performance evaluationsystem of listed companies building under the perspective of VBM.Article focuses on thefoundation of the performance evaluation system----EVA Scorecard, value-driven factors,indicators and the building of their weights.Chapter six,The performance evaluation system oflisted companies’ case study at the perspective of VBMThis chapter take the V listed companyas a case of article, the performance evaluation system will be designed for the practice todemonstrate its feasibility.Chapter seven,Conclusion.
Keywords/Search Tags:value-based management, performance evaluation, value drivers, the maximize of the value
PDF Full Text Request
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