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目前,大多数央企在地市州的分支机构由过去的独立法人变成了报账制单位,在经济增加值(EVA)成为央企业绩考核核心指标的新形势下,如何将其应用于基层企业的经营管理实践,将对整个企业的发展产生重大影响。本文从报账制基层销售企业的角度,探讨了应如何引入EVA考核指标以提高资本使用效率。
At present, most of the branches of state-owned enterprises in prefectures and cities have turned into independent reporting entities in the prefectures and cities. Under the new situation in which the value added of the added value (EVA) becomes the core indicator of the performance evaluation of the central government, how to apply it to grass-roots enterprises Business management practices will have a significant impact on the development of the entire enterprise. This article discusses how to introduce the EVA assessment index from the point of view of the basic sales enterprise in the reporting system to improve the capital utilization efficiency.