| In the increasingly fierce competition in the rapidly changing business environment,enterprises today,EVA performance appraisal as an effective management tool and decision support tools,got the attention of more and more enterprises.EVA performance appraisal,though started late,but as a one of the most effective,the most accurate performance evaluation methods,by the attention of more and more enterprises,there are also many at home and abroad to use EVA performance evaluation examples of success.Practical experience shows that EVA performance appraisal system as a management tool and decision support tools,can guide the enterprise to the management of the enterprise value maximization goal development,can help enterprises to improve enterprise value maximum.LX oil and gas development company as a member of China's oil industry,is shouldering the social responsibility,more should pay attention to increasing the service efficiency of assets,improve enterprise value.In this paper,EVA and EVA performance appraisal theory in this paper,in-depth analysis of LX company performance appraisal status quo,points out the necessity of implementing EVA performance appraisal,and explore the construction of LX company EVA performance evaluation framework,combined with the actual proposed for LX company EVA target value calculation method,in order to ensure the smooth implementation of EVA performance appraisal form a complete set of EVA performance evaluation measures are put forward.By studying the implementation of EVA performance evaluation,and finally establish a set of index set reasonable,calculate relative scientific EVA performance appraisal system,and expect under the use of the performance appraisal system,implementation of enterprise management concept eventually change,prompted the enterprise managers and staff to stand in the perspective of shareholders,think like a business owner,continue to improve management level of enterprise value creation ability and value. |
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