Research On EVA Value Management Of A Consultants Enterprise

Under the background of economic globalization, Value Based Management has already become an important index for evaluation of global enterprises competitiveness. Since 2010, SASAC(State-owned Assets Supervision and Administration Commission) declared that EVA should be implemented in all the central enterprises for operating performance evaluation, the share of EVA index should be 40% in the evaluation system(the share has increased to 50% since 2013), it was approved and supported by the majority of central enterprises after implementing and it is extensively believed that EVA promotes the enterprises to switch the profit management to value management, it also effectively raises the return of the shareholders and investment and leads the central enterprises to develop the quality.This thesis reviews the theory of value management and the EVA value management as well as the study and implementing of EVA in China and abroad. Integrating theory with practice and taking a consultants company as the research object, the article studies the EVA value management by combining the method of literature review and case study. Details including:first introduces the survey and design company from its business, organization and the background of implementing EVA value management etc., and describes the implementation of EVA value management in the company. Then analyses and evaluates the advantages and disadvantages of EVA value management so as to establish the financial strategy, BSC and comprehensive budget management based on EVA and form an EVA index dynamic control in the company, by studying the above four aspects, it aimed for the improvement of the EVA value management strategy of the survey and design company.The research results of the thesis will contribute to the better implementation of value management for EVA oriented enterprises and lead the companies achieve added value.