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文章分析了对于EVA单元的不同学术观点,明确提出了EVA业务单元的概念及其特点,建立业务单元EVA价值计量模型,探讨了业务单元EVA计算方法。通过对业务单元EVA理论和实践的研究,为企业顺利实施由下至上、由内及外的EVA价值单元化管理奠定基础。
The article analyzes the different academic views on EVA units, clearly puts forward the concept and characteristics of EVA business units, sets up EVA value measurement model of business units, and discusses EVA calculation method of business units. Through the study of the theory and practice of business unit EVA, it lays the foundation for the successful implementation of the bottom-up and bottom-up EVA management by enterprises.