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论文编号：	10539
作者编号：	2120163252
上传时间：	2018/12/6 21:17:06
中文题目：	W手机App公司基于EVA的业绩评价研究
英文题目：	Research on the Enterprise Performance Evaluation System of W App CO. based on EVA
指导老师：	张继勋
中文关键字：	经济增加值；业绩评价方法；业绩评价体系
英文关键字：	economic value-added; Performance evaluation methods; Performance evaluation system
中文摘要：	随着移动互联网技术的发展催生了一系列手机App企业，对于此类公司如何进行业绩评价，对保持竞争优势十分关键。在我国，大部分此类企业都采取传统的业绩指标进行业绩评价，由于传统评价方式存在明显的局限性，对于手机App企业这类新兴企业无法达到预期的考核效果和激励效果。有鉴于此，采用以EVA为核心的评价指标能够促使企业更加关注主营业务和长远发展。 本文通过对业绩评价和EVA理论的深入研究，回顾了从EVA理论诞生以来国内外的研究现状，选取手机App的典型企业W公司作为案例公司，期望为同类型企业应用EVA进行业绩评价提供有意义的参考。首先，本文根据手机App企业的特点，总结了W公司与既有行业结合度高、产品更新换代快、研发和推广耗费巨额资本、高风险和高回报性以及轻资产的行业特性；其次，文章介绍了W公司的基本情况和主营业务和内部机构设置；然后，本文着眼于W公司现阶段实行的业绩评价体系，分析了现行业绩评价体系存在的不足之处。立足于其现行体系的局限性，本文全面考虑了W公司适合其业务特性的财务和非财务指标，在提出构建新的业绩评价体系的思路和原则基础上，为其设计以EVA为核心的业绩评价体系，使其能够更加准确的对W公司的业绩进行考核。结合W公司应用新的EVA为核心的体系为实例，总结其可能实施过程中的难点，并为保障其推广新的业绩评价体系提出几点建议。最后，论文进行全文总结，得出研究结论，并提出研究不足和展望。
英文摘要：	With the development of mobile Internet technology, a series of mobile App companies have been born. How to evaluate the performance of such companies is crucial to maintaining their competitive edge. In China, most of these enterprises adopt traditional performance indicators for performance evaluation. Due to obvious limitations, they cannot achieve the expected assessment effect and incentive effect for such emerging enterprises as mobile App enterprises. In view of this, the use of EVA as the evaluation index can consider the cost of equity capital, so that enterprises pay more attention to the main business and long-term development. Through in-depth study of performance evaluation and EVA theory, this paper reviewed the research status at home and abroad since the birth of EVA theory, and selected W company, a typical enterprise of mobile App, as the case company, in order to provide meaningful reference for the performance evaluation of enterprises of the same type with EVA. Firstly, based on the characteristics of mobile App enterprises, this paper summarizes the industrial characteristics of mobile App industry with high degree of integration with existing industries, rapid product upgrading, huge capital consumption in research and development and promotion, high risk and high returns, and light assets. Secondly, the paper introduces the basic situation, main business and internal organization of W company. Then, this paper focuses on the performance evaluation system implemented by W company at the present stage, and analyzes the shortcomings of the current performance evaluation system. Based on its limitations, this paper comprehensively considers the financial and non-financial indicators suitable for the business characteristics of W company. Based on the idea and principle of building a new performance evaluation system, it designs a performance evaluation system with EVA as the core for W company, so that it can more accurately assess the performance of W company. Taking the system with new EVA as the core of W company as an example, this paper summarizes the difficulties in its possible implementation process, and puts forward some Suggestions to guarantee its promotion of the new performance evaluation system. Finally, the paper summarizes the whole paper, draws the research conclusion, and puts forward the research deficiency and prospect.
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