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城市供电局属于资本密集型、管理密集型、设备密集型单位,在原有的财务评价指标体系中,只重视对供电局效益最大化的考量。而在供电局绩效管理体系中引入EVA指标,通过与上年增长绝对值进行比较分析,能够弥补传统评价指标的不足,帮助供电局根据战略发展目标合理配置各项资源,从而创造更大的价值。本文在分析城市供电局实施EVA管理的重要意义基础上,对供电局实现EVA管理的方案设计进行探讨。
City Power Supply Bureau belongs to the capital-intensive, management-intensive, equipment-intensive units in the original financial evaluation indicator system, only pay attention to maximize the benefits of the power supply bureau considerations. In the performance evaluation system of Power Supply Bureau, the EVA index is introduced. By comparing with the absolute value of the growth in the previous year, it can make up for the deficiencies of the traditional evaluation index and help the power supply bureau to rationally allocate various resources according to the strategic development goals so as to create greater value . Based on the analysis of the importance of implementing EVA management in Urban Power Supply Bureau, this paper discusses the scheme design of EVA management in Power Supply Bureau.