摘要
随着医疗改革的快速推进和医药企业的不断发展,如何客观的评价企业的业绩水平是医药企业目前面临的关键问题,也是投资者和其他利益相关者关注的重点。现从EVA的理论基础入手,并将经济增加值与会计利润指标进行对比分析,通过理论与案例相结合的方式,以期为A药业利用EVA评价业绩提供参考和借鉴。
With the rapid advancement of medical reform and the continuous development of pharmaceutical companies,how to objectively evaluate the performance level of enterprises is a key issue currently faced by pharmaceutical companies,and is also the focus of attention of investors and other stakeholders.Now this article starts with the theoretical foundation of EVA,and compares and analyzes the economic value-added and accounting profit indicators.Through the combination of theory and case,it is hoped to provide a reference for A Pharmaceutical Industry to evaluate performance based on EVA.
作者
吴宇浩
WU Yu-hao(East China University of Technology,Nanchang 330013,China)
出处
《价值工程》
2020年第5期21-22,共2页
Value Engineering
关键词
A药业
EVA
业绩评价
A pharmaceutical industry
EVA
performance evaluation
