以EVA评价为基础的资源创效链(RCC)模型构建
摘要
本文以在西北油田开展广泛运用并取得良好成效的"以EVA评价为基础的资源创效链模型(RCC)"为素材开展案例分析,结合企业的价值链和业务体系,从勘探、开发、产建、生产、销售五大方面系统分析和介绍了该模型的设计思路和原理,分析了以EVA评价为基础的业绩评价体系如何同其他管理会计工具和方法结合,驱动企业创造价值,为更多企业如何设计并构建以EVA评价为基础的管理会计体系提供借鉴。
This paper uses the "Resource Creation Efficiency Model(RCC) based on EVA evaluation" which has been widely used and achieved good results in Northwest Oilfield as the case material to carry out case analysis. Starting from the value chain and business model of the firm, the design ideas and principles of the model are systematically analyzed and introduced from five aspects: exploration, development, construction, production and sales. This paper discusses how to combine the basic performance evaluation system with other management accounting tools and methods to drive enterprises' value creation, and provides reference for more enterprises to design and construct management accounting system driven by EVA evaluation.
This paper uses the "Resource Creation Efficiency Model(RCC) based on EVA evaluation" which has been widely used and achieved good results in Northwest Oilfield as the case material to carry out case analysis. Starting from the value chain and business model of the firm, the design ideas and principles of the model are systematically analyzed and introduced from five aspects: exploration, development, construction, production and sales. This paper discusses how to combine the basic performance evaluation system with other management accounting tools and methods to drive enterprises' value creation, and provides reference for more enterprises to design and construct management accounting system driven by EVA evaluation.
引文
[1] R. Jacobsen and D. Aaker.Myopic Management Behavior with Efficient, but Imperfect, Financial Markets.Journal of Accounting and Economics, 1993,4(16):383-405.
[2]何威风,刘巍. EVA业绩评价与企业风险承担.中国软科学, 2017(06):104-121.
[3]欧佩玉,孙俊勤. EVA评价对中央企业非效率投资的影响.经济管理, 2018, 40(05):7-22.
[4]余明桂,钟慧洁,范蕊.业绩考核制度可以促进央企创新吗?.经济研究, 2016(12):106-119.
[2]何威风,刘巍. EVA业绩评价与企业风险承担.中国软科学, 2017(06):104-121.
[3]欧佩玉,孙俊勤. EVA评价对中央企业非效率投资的影响.经济管理, 2018, 40(05):7-22.
[4]余明桂,钟慧洁,范蕊.业绩考核制度可以促进央企创新吗?.经济研究, 2016(12):106-119.