摘要
EVA激励“向下渗透”,是指将EVA激励范围由决策层向下延伸到执行层乃至操作层。EVA激励向下渗透可以鼓励更多员工积极为公司创造价值,但“资源共享”、“关联交易”等问题的存在也会对EVA激励向下渗透形成障碍。本文回答了“为什么EVA激励要向下渗透、如何确定EVA激励的向下渗透程度、如何向下渗透”等问题,希望能为EVA管理模式的实践提供帮助。
The penetration from top to bottom of EVA incentive means expanding the influence of EVA incentive from decision makers to executives, or even to the operation level in a company. The penetration of EVA incentive will encourage more staff members to create value for the company. But there are also some obstacles like sharing resources' and associated business', which prevent the process of the penetration. This article gives response to the following questions: Why should EVA incentive penetrate from top to bottom in a business? How can we judge the appropriate degree of EVA incentive penetration? How will EVA incentive penetrate? The purpose is to give some help for the practice of EVA management system.
出处
《北京工商大学学报（社会科学版）》
北大核心
2004年第1期27-32,共6页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
基金
本课题受北京市哲学社会科学"十五"规划基金资助(课题号:01bjbjg030)
