Analysis On The Application In Enterprise’s Achievement Appraisal Of Economic Valve Added

At present, economic value added (EVA) index is used as a method for evaluating thevalue of the enterprise. It has been used in many enterprises abroad. More and morecompanies have adopted this new index. At the same time, facing with foreign countries, alarge number of companies in China have begun to use economic value added (EVA) index toevaluate themselves.The traditional index of evaluating the value of the enterprise did not play its role well.The results did not reflect the operating performance of the central enterprises perfectly. Thegovernment and investors can not understand the real operation condition correctly. Finally, ithas influenced the development of enterprises seriously. With the development of the globaleconomy, the speed of coal industries’ development is reduced. Due to the impact of domesticand international economy and the national policies, the coal market’s demand is weak, whichhas caused the falling of coal prices. The province of Shanxi is a big province of coal.Therefore, the development of the coal industry is particularly significant. As a result, there isimportant significance in evaluating the coal enterprises. In this view, the coal enterprises inChina should not only introduce economic value added (EVA) index actively, but alsomaking some improvement.In this article, the coal company of A will be treated as an example. Analyze theperformance of the company by economic value added (EVA) index. At the same time, thefinal conclusion can be got when comparing with the traditional accounting method. Thearticle consists of five chapters.The first chapter is the introduction. It summarizes the research background andsignificance. What’s more, the researches both in China and abroad are also introduced..The second chapter introduces the related theories and methods of evaluating theenterprise performance, which are based on EVA. In this chapter, the related theories andmethods of evaluating the enterprise performance are introduced in detail, to enable thereaders have a certain understanding.The third chapter introduces the evaluation of coal enterprise performance. It hasanalyzed the competition status of the macroeconomic environment both in China’s coalenterprises and the industry.The characteristics of the coal industry have also beenmentioned. In the last, it can conclude the significance of using EVA index to evaluate the coal enterprises.The main content of the fourth chapter is the analysis of evaluating the coal companyperformance, which is based on EVA index. The basic situation of the coal company of A hasbeen introduced. Calculate the indexes of EVA, and analyze the problems in the coalcompany of A..The fifth chapter summarizes the conclusions and thoughts. Finally some suggestionsare given.