Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019)

Empirical Research on the Effectiveness of Enterprise Performance Evaluation from EVA Perspective ——A Case Study of Small and Medium-sized Enterprises

Authors
Liu Fenfang
Corresponding Author
Liu Fenfang
Available Online May 2019.
DOI
10.2991/icssed-19.2019.46How to use a DOI?
Keywords
Small and Medium-sized Enterprises, Traditional Financial Index, Economic Value Added, Empirical Research
Abstract

The EVA evaluation system has been widely used abroad as an efficient approach for evaluating the enterprise performance. It can provide more concise and precise performance evaluation criteria, enabling managers to make more precise decisions, thus EVA has received more and more attention. This paper has selected 101 companies listed in the small and medium-sized board from 2015 to 2017 as research objects, mainly selecting the economic value added (EVA), net profit margin (NPS), return on equity (ROE), return on total assets (ROA), total asset turnover (TAT), earnings per share (EPS), and property net profit rate (PRN) from them in the past three years to demonstrate the validity of EVA data. The results show that there is a close relationship between EVA and traditional financial index, and it is effective to apply EVA to evaluate enterprise performance.

Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Download article (PDF)

Volume Title
Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019)
Series
Advances in Social Science, Education and Humanities Research
Publication Date
May 2019
ISBN
978-94-6252-718-8
ISSN
2352-5398
DOI
10.2991/icssed-19.2019.46How to use a DOI?
Copyright
© 2019, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - Liu Fenfang
PY  - 2019/05
DA  - 2019/05
TI  - Empirical Research on the Effectiveness of Enterprise Performance Evaluation from EVA Perspective ——A Case Study of Small and Medium-sized Enterprises
BT  - Proceedings of the 2019 4th International Conference on Social Sciences and Economic Development (ICSSED 2019)
PB  - Atlantis Press
SP  - 245
EP  - 253
SN  - 2352-5398
UR  - https://doi.org/10.2991/icssed-19.2019.46
DO  - 10.2991/icssed-19.2019.46
ID  - Fenfang2019/05
ER  -