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Study On The Performance Evaluation Of EVA Culture Media Enterprise

Posted on:2017-02-04Degree:MasterType:Thesis
Country:ChinaCandidate:C Q Z FuFull Text:PDF
GTID:2295330509450256Subject:Accounting
Abstract/Summary:PDF Full Text Request
The cultural media industry since the reform and opening up, has experienced the development process from weak to strong. As of 2015, the gross cultural media industry has exceeded trillion yuan. In recent years, the rapid development of the Internet industry, driven by the development strategy of industry chain culture media, culture media enterprises to open the strategic mode of the new Internet media, strengthen the comprehensive strength enterprise, promote the continuous development of the enterprises.Effective management of enterprises can not be separated from the objective and accurate performance evaluation. At present, the performance evaluation of media enterprise’s performance evaluation system is based on the traditional financial index. However, as China’s economy continues to improve, the performance evaluation of the traditional financial index has not been able to fully and truly, accurately reflect the enterprise performance and scientific and objective the embodiment of the value of the enterprise. The wide application of economic value added(EVA) to provide ideas and methods for the effective performance evaluation of culture media enterprises. This paper attempts to introduce the performance evaluation method for real and comprehensive cultural media enterprise, EVA values into the corporate culture The formation, with EVA as the core management idea, enhance their own value.Through the understanding of the EVA performance evaluation system in recent years the development of the culture media and enterprise performance evaluation, combined with the characteristics of culture media enterprises, according to the EVA accounting adjustment principle of accounting adjustment, EVA performance evaluation system is constructed for culture media enterprises. With Huayi Brothers, for example, reference the EVA performance evaluation system. The Huayi Brothers in 2010 to 2014 five years of performance evaluation of EVA is analyzed, and the traditional financial performance evaluation system and comparative analysis, found that EVA bring the advantages and limitations of the enterprise,according to the limitations of the EVA performance evaluation, draw a Some inspiration.
Keywords/Search Tags:Economic value added, performance evaluation, Culture Media Enterprise, Huayi Brothers
PDF Full Text Request
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