Research on the EVA Integrated Scorecard Performance Measure System

With the establishment of modern enterprise system, the limitations of the traditional performance measure appear. Economic value added (EVA) and the balanced scorecard (BSC) are advanced modern tools for performance measure. EVA makes managers pay more attention to the goal of enterprise value maxi...

Ausführliche Beschreibung

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Bibliographische Detailangaben
Hauptverfasser: Yao Li-gen, Feng Pei-pei, Li Hong-wei, Zhao Ting, Wang Xi-lian
Format: Tagungsbericht
Sprache:eng
Schlagworte:
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Beschreibung
Zusammenfassung:With the establishment of modern enterprise system, the limitations of the traditional performance measure appear. Economic value added (EVA) and the balanced scorecard (BSC) are advanced modern tools for performance measure. EVA makes managers pay more attention to the goal of enterprise value maximum. BSC combines financial measure with nonfinancial measure. The two methods have some disadvantages individually, but they are actually complementary. This text proposes the EVA integrated scorecard performance measure system, and gives methods to ascertain the indexes' weight. We use AHM and the unascertained comprehensive valuation into the performance measure practice. At first, adopt AHM to calculate the import weight of every index, and then measure performance by unascertained comprehensive valuation. In the end, we give an example.
ISSN:2155-1847
DOI:10.1109/ICMSE.2007.4421962