摘要
一个好的经营业绩衡量指标可以有效地推进企业的管理水平的提高。这里分析了以利润为基础的企业经营业绩衡量指标存在的不足,并讨论了EVA和REVA两个新指标的特点,以及在我国应用的前景。
A good measure for operating performance will improve the management effectively. The inadequacy of the earnings - based measure of operating performance is analyzed. Two new measures of EVA and REVA and then prospect which will be applied in China, are also discussed.
出处
《中国纺织大学学报》
CSCD
2000年第6期122-126,共5页
Journal of China Textile University
