关键词:核建集团;价值管理;经济增加值;业绩考核III
CONSTRUCTION AND PRACTICE OF VALUE
MANAGERMENT BASED ON ECONOMIC VALUE
ADDED ABOUT CNEC GROUP
HanYi (Master of Business)
Directed by Chen Jianhua
Abstract:Enterprises are value-creating machines. To create value for
shareholders and stakeholders is the mission of the enterprise. But to
ensure that the value of the long-term, sustained and effective
promotion, guiding the efficient allocation of resources, it is necessary
to establish the long-term mechanism for economic added value
management system, to make value management really become an
important part of enterprise core management system, to guide the
behavior of managers and the employees. This paper mainly discusses
the building elements of the economic value added management
system and the operational mechanism, with the author’s experiences
of working on the management system construction, operation practice
and effect evaluation, the paper demonstrates that how EVA value
management system works in strategic choice, investment decision,
business merger, acquisition and reorganization, resource integration,
choice of business model and value driving factors digging,. At the
same time, the paper makes some suggestions to further improve the
economic value added performance evaluation and incentive system
for CNEC. In this paper, the research results show that in the
construction enterprise group to build the value of a complete
management system, can prompt management at all levels of
management concept, management methods and management behavior,
get rid of the size of low benefit of ideas, committed to maximize
shareholder value management mechanism, and help the companyIV
value creation ability and the core of competitiveness.
Keywords: management system; value management; economic value
added; performance measurementV
目 录
摘要..........I
ABSTRACT.........III
第一章 绪论........1
1.1 研究的背景及意义..........1
1.1.1 研究的背景..1
1.1.2 研究的意义..2
1.2 国内外研究现状..3
1.2.1 企业价值管理的研究综述..3
1.2.2 EVA 的研究综述.......4
1.2.3 研究现状评价..........7
1.3 研究的思路与方法..........7
1.3.1 研究的思路..7
1.3.2 研究的方法..8
第二章 价值管理理论与 EVA 价值管理体系.11
2.1 价值管理理论....11
2.1.1 企业价值管理的提出........11
2.1.2 企业价值评价发展历程....11
2.2 经济增加值(EVA)理论..........12
2.2.1 经济增加值(EVA)概念定义及公式......12
2.2.2 经济增加值(EVA)的优缺点......13
2.3 EVA 价值管理体系.........13
2.3.1 业绩评价(MEASURE).......14
2.3.2 管理体系(MANAGEMENT SYSTEM)...........16
2.3.3 激励制度(MOTIVATION).21VI
2.3.4 理念体系(MINDSET).......23
第三章 核建集团基于经济增加值的价值管理体系构建.... 25
3.1 核建集团公司基本情况25
3.2 核建集团公司价值管理前期发展历程...........25
3.2.1 价值管理理念逐步成为战略引领指挥棒26
3.2.2 价值管理体系从无到有不断完善26
3.3 EVA 价值管理体系在核建集团的构建与具体应用....27
3.3.1 经营业绩考核........27
3.3.2 战略选择....28
3.3.3 投资并购决策支持35
3.3.4 EVA 价值驱动因素分解与价值挖掘.........37
第四章 核建集团价值管理体系实践效果评价及经验总结 43
4.1 核建集团公司 EVA 价值管理实践效果评价....43
4.2 完善核建集团公司 EVA 价值管理体系的有关建议... 49
4.2.1 经济增加值考核体系完善建议....50
4.2.2 激励约束机制完善建议....53
第五章 结论.....57
参考文献60
致谢........64第一章 绪论
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