Abstract
Focusing on the manufacturing enterprises in growth enterprises market board, this paper adopt the EVA index into the performance evaluation of those companies, using empirical analysis method to confirming the feasibility. Next, a comparison and relationship was made between the EVA and the MVA. A conclusion can be drawn that EVA has a strong ability of explanation of MVA and the feasibility of using EVA to evaluate the performance of those enterprises. For the EVA, the capacity of explanation of the MVA is superior to the traditional performance evaluation index. In addition, combining EVA with traditional performance measures, it can form a more comprehensive and reasonable performance evaluation method.
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References
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Supported by Seed Foundation of Tianjin University.
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Li, Zg., Zhao, X., Gong, X., Liu, Kj. (2013). Study on the Performance Evaluation of Manufacturing Enterprises Based on EVA. In: Qi, E., Shen, J., Dou, R. (eds) Proceedings of 20th International Conference on Industrial Engineering and Engineering Management. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-40063-6_68
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DOI: https://doi.org/10.1007/978-3-642-40063-6_68
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