Research On Performance Evaluation Of SH Group Based On EVA

For a long period of time,coal,as a significant energy source?has played an indispensable role in the productions and the improvements of the national economy of China.Entering the"New Normal",traditional coal industries witnessed a transformation and prominent upgrading of industrial structure.It has become a guiding principle for coal industries to enhance the quality and to uplift the economic efficiency.Based on this circumstance,this thesis employs the methods of literature analysis,investigation,as well as comparative analysis to assess the EVA(Economic Value Added)at SH Group.On one hand,this thesis provides a clarity on the impact of the actual application of the EVA theory via a thorough analysis on the concrete characteristics of the coal industries;one the other hand,it argues for a broader range of the EVA application in appraisement by performance using SH Group as a case analysis.The method of literature analysis is used to provide a general picture of the development of coal industries in China,analyze the trends of the development,clarify the fact of the limitations of the overall development,probe into the theory of the Economic Added Value and the existing research on EVA,and demonstrate the analytical path of the thesis.By using SH Group for the case study,this thesis looks into the system of EVA appraisement at SH Group.The status as a key enterprise,its large productions and sales,and the important role it played iin the coal industries validate the selection of SH Group as the case in the analysis.This thesis will proceed to examine its company structure,evaluation by performance,and its business undertakings.The evaluation of the SH Group,including analyses on its data and index,will enable the thesis to investigate the process of the implementation and construction of the appraisement of EVA,to offer a scientific assessment of SH Group,and to provided suggestions and responses for the assessment.