摘要
针对目前中国不少企业重视产值或销售收入的增长,习惯采用基于会计利润的保本分析方法,忽视为股东创造价值的问题,运用理论分析和案例分析相结合的方法,分析了增长不一定能为股东创造价值,传统的保本分析方法实际上也不能“保本”。在此基础上,阐述了保值分析的基本思路和方法,以期对中国企业改变经营理念和管理方法有所帮助。
At present, many enterprises focus on production or sales growth. They are accustomed to value-maintaining analysis based on accounting profits and they ignore creating value for shareholders. This paper combines theoretical analysis and case analysis, and points out that sales growth does not necessarily lead to creating value for shareholders. The traditional value--maintaining analysis based on accounting profits actually is not the guarantee of capital maintenance. On this basis, the paper deals with value--maintaining analysis based on value to help change the business ideas and management methods.
出处
《辽宁工程技术大学学报（社会科学版）》
2007年第2期162-164,共3页
Journal of Liaoning Technical University(Social Science Edition)
关键词
股东价值创造
保本分析
保值分析
creating shareholder value
break-even analysis
value-maintaining analysis
