{"id":35254,"date":"2025-12-19T06:02:37","date_gmt":"2025-12-18T22:02:37","guid":{"rendered":"https:\/\/www.zdsztech.com\/blog\/erp-system-optimize-financial-funds-use-eva-evaluation-secrets\/"},"modified":"2025-12-19T06:02:37","modified_gmt":"2025-12-18T22:02:37","slug":"erp-system-optimize-financial-funds-use-eva-evaluation-secrets","status":"publish","type":"post","link":"https:\/\/www.zdsztech.com\/blog\/erp-system-optimize-financial-funds-use-eva-evaluation-secrets\/","title":{"rendered":"ERP\u7cfb\u7edf\u5982\u4f55\u4f18\u5316\u8d22\u52a1\u8d44\u91d1\u4f7f\u7528\uff1fEVA\u8bc4\u4ef7\u63ed\u79d8\u9ad8\u6548\u79d8\u8bc0"},"content":{"rendered":"<p><img decoding=\"async\" src=\"https:\/\/www.zdsztech.com\/wp-content\/uploads\/2025\/12\/1766095356-523f3e0dc50814ba464625624a734877.jpeg\" alt=\"ERP\u7cfb\u7edf\u5982\u4f55\u4f18\u5316\u8d22\u52a1\u8d44\u91d1\u4f7f\u7528\uff1fEVA\u8bc4\u4ef7\u63ed\u79d8\u9ad8\u6548\u79d8\u8bc0\"><\/p>\n<p>\u5728\u5f53\u4eca\u6fc0\u70c8\u4e14\u77ac\u606f\u4e07\u53d8\u7684\u5546\u4e1a\u73af\u5883\u4e2d\uff0c\u4f01\u4e1a\u7684\u751f\u5b58\u4e0e\u53d1\u5c55\u4e0d\u518d\u4ec5\u4ec5\u4f9d\u8d56\u4e8e\u8d26\u9762\u5229\u6da6\u7684\u589e\u957f\u3002\u4f20\u7edf\u7684\u8d22\u52a1\u62a5\u8868\uff0c\u5982\u5229\u6da6\u8868\uff0c\u867d\u7136\u80fd\u591f\u5c55\u793a\u4f01\u4e1a\u7684\u76c8\u5229\u72b6\u51b5\uff0c\u5374\u5f80\u5f80\u5ffd\u7565\u4e86\u4e00\u4e2a\u81f3\u5173\u91cd\u8981\u7684\u7ef4\u5ea6\uff1a\u8d44\u672c\u7684\u6210\u672c\u3002\u4e00\u5bb6\u4f01\u4e1a\u53ef\u80fd\u62e5\u6709\u53ef\u89c2\u7684\u51c0\u5229\u6da6\uff0c\u4f46\u5982\u679c\u5176\u76c8\u5229\u80fd\u529b\u672a\u80fd\u8986\u76d6\u83b7\u53d6\u548c\u4f7f\u7528\u8d44\u672c\u6240\u9700\u4ed8\u51fa\u7684\u4ee3\u4ef7\uff0c\u90a3\u4e48\u5b83\u5b9e\u9645\u4e0a\u662f\u5728\u4fb5\u8680\u800c\u975e\u521b\u9020\u4ef7\u503c\u3002\u8fd9\u79cd\u8ba4\u77e5\u4e0a\u7684\u504f\u5dee\uff0c\u6b63\u662f\u8bb8\u591a\u4f01\u4e1a\u9677\u5165\u201c\u589e\u6536\u4e0d\u589e\u5229\uff0c\u589e\u5229\u4e0d\u589e\u503c\u201d\u56f0\u5883\u7684\u6839\u6e90\u3002\u4f5c\u4e3a\u9996\u5e2d\u884c\u4e1a\u5206\u6790\u5e08\uff0c\u6211\u4eec\u89c2\u5bdf\u5230\uff0c\u8d8a\u6765\u8d8a\u591a\u7684\u9876\u5c16\u4f01\u4e1a\u51b3\u7b56\u8005\u6b63\u5c06\u76ee\u5149\u6295\u5411\u4e00\u4e2a\u66f4\u6df1\u523b\u3001\u66f4\u5168\u9762\u7684\u4ef7\u503c\u8861\u91cf\u6807\u5c3a\u2014\u2014\u7ecf\u6d4e\u589e\u52a0\u503c\uff08EVA, Economic Value Added\uff09\u3002EVA\u901a\u8fc7\u5c06\u8d44\u672c\u6210\u672c\u7eb3\u5165\u8003\u91cf\uff0c\u7cbe\u51c6\u5730\u63ed\u793a\u4e86\u4f01\u4e1a\u5728\u6263\u9664\u6240\u6709\u8d44\u672c\u6210\u672c\u540e\uff0c\u771f\u6b63\u4e3a\u80a1\u4e1c\u521b\u9020\u7684\u5269\u4f59\u4ef7\u503c\u3002\u5b83\u4e0d\u4ec5\u662f\u4e00\u4e2a\u8d22\u52a1\u6307\u6807\uff0c\u66f4\u662f\u4e00\u5957\u5b8c\u6574\u7684\u4ef7\u503c\u7ba1\u7406\u54f2\u5b66\u3002\u672c\u6587\u5c06\u4f5c\u4e3a\u4e00\u4efd\u8be6\u5c3d\u7684\u64cd\u4f5c\u6307\u5357\uff0c\u7cfb\u7edf\u9610\u8ff0\u4f01\u4e1a\u51b3\u7b56\u8005\u5982\u4f55\u501f\u52a9\u73b0\u4ee3\u4f01\u4e1a\u8d44\u6e90\u89c4\u5212\uff08ERP\uff09\u7cfb\u7edf\uff0c\u5c06EVA\u8bc4\u4ef7\u6a21\u578b\u6df1\u5ea6\u878d\u5165\u65e5\u5e38\u8fd0\u8425\u4e0e\u6218\u7565\u51b3\u7b56\uff0c\u4ece\u800c\u5b9e\u73b0\u5bf9\u8d22\u52a1\u8d44\u91d1\u4f7f\u7528\u7684\u7cbe\u51c6\u4f18\u5316\uff0c\u6700\u7ec8\u9a71\u52a8\u80a1\u4e1c\u4ef7\u503c\u7684\u6301\u7eed\u6700\u5927\u5316\u3002\u6211\u4eec\u5c06\u4ee5\u6570\u636e\u9a71\u52a8\u7684\u7ed3\u6784\u5316\u89c6\u89d2\uff0c\u4e3a\u60a8\u63ed\u5f00\u4ece\u8d22\u52a1\u6570\u636e\u5230\u5353\u8d8a\u51b3\u7b56\u7684\u8def\u5f84\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%80%E3%80%81_%E4%BB%80%E4%B9%88%E6%98%AFEVA%EF%BC%88%E7%BB%8F%E6%B5%8E%E5%A2%9E%E5%8A%A0%E5%80%BC%EF%BC%89%EF%BC%9F%E4%BC%81%E4%B8%9A%E5%86%B3%E7%AD%96%E8%80%85%E4%B8%BA%E4%BD%95%E5%BF%85%E9%A1%BB%E5%85%B3%E6%B3%A8\"><\/span>\u4e00\u3001 \u4ec0\u4e48\u662fEVA\uff08\u7ecf\u6d4e\u589e\u52a0\u503c\uff09\uff1f\u4f01\u4e1a\u51b3\u7b56\u8005\u4e3a\u4f55\u5fc5\u987b\u5173\u6ce8<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5728\u73b0\u4ee3\u4f01\u4e1a\u7ba1\u7406\u4e2d\uff0c\u5bf9\u201c\u4ef7\u503c\u201d\u7684\u5b9a\u4e49\u6b63\u5728\u7ecf\u5386\u4e00\u573a\u6df1\u523b\u7684\u53d8\u9769\u3002\u4ec5\u4ec5\u5173\u6ce8\u5229\u6da6\u5df2\u4e0d\u8db3\u4ee5\u652f\u6491\u4f01\u4e1a\u7684\u957f\u671f\u53d1\u5c55\uff0c\u51b3\u7b56\u8005\u5fc5\u987b\u8f6c\u5411\u4e00\u4e2a\u66f4\u80fd\u53cd\u6620\u771f\u5b9e\u7ecf\u6d4e\u6548\u76ca\u7684\u6307\u6807\u3002EVA\uff0c\u5373\u7ecf\u6d4e\u589e\u52a0\u503c\uff0c\u6b63\u662f\u8fd9\u573a\u53d8\u9769\u7684\u6838\u5fc3\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_EVA%E7%9A%84%E6%A0%B8%E5%BF%83%E5%AE%9A%E4%B9%89%EF%BC%9A%E7%A8%8E%E5%90%8E%E5%87%80%E8%90%A5%E4%B8%9A%E5%88%A9%E6%B6%A6%E4%B8%8E%E8%B5%84%E6%9C%AC%E6%88%90%E6%9C%AC%E7%9A%84%E5%B7%AE%E9%A2%9D\"><\/span>1. EVA\u7684\u6838\u5fc3\u5b9a\u4e49\uff1a\u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6\u4e0e\u8d44\u672c\u6210\u672c\u7684\u5dee\u989d<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4ece\u6839\u672c\u4e0a\u8bf4\uff0c\u7ecf\u6d4e\u589e\u52a0\u503c\uff08EVA\uff09\u662f\u4e00\u4e2a\u8861\u91cf\u4f01\u4e1a\u7ecf\u8425\u4e1a\u7ee9\u7684\u8d22\u52a1\u6307\u6807\uff0c\u5176\u6838\u5fc3\u601d\u60f3\u6781\u4e3a\u6e05\u6670\uff1a\u4e00\u5bb6\u4f01\u4e1a\u771f\u6b63\u7684\u201c\u589e\u52a0\u503c\u201d\uff0c\u662f\u5176\u901a\u8fc7\u7ecf\u8425\u6d3b\u52a8\u521b\u9020\u7684\u5229\u6da6\uff0c\u5728\u6263\u9664\u4e86\u4e3a\u83b7\u53d6\u8fd9\u4e9b\u5229\u6da6\u800c\u6295\u5165\u7684\u5168\u90e8\u8d44\u672c\u7684\u6210\u672c\u4e4b\u540e\u6240\u5269\u4f59\u7684\u90e8\u5206\u3002\u7b80\u800c\u8a00\u4e4b\uff0cEVA\u56de\u7b54\u4e86\u4e00\u4e2a\u5173\u952e\u95ee\u9898\uff1a\u201c\u4f01\u4e1a\u8d5a\u5230\u7684\u94b1\uff0c\u662f\u5426\u8db3\u591f\u8986\u76d6\u6295\u8d44\u4eba\uff08\u5305\u62ec\u80a1\u4e1c\u548c\u503a\u6743\u4eba\uff09\u6240\u8981\u6c42\u7684\u6700\u4f4e\u56de\u62a5\uff1f\u201d<\/p>\n<p>\u5176\u8ba1\u7b97\u903b\u8f91\u53ef\u4ee5\u6982\u62ec\u4e3a\uff1a<\/p>\n<p><strong>EVA = \u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6 (NOPAT) - \u8d44\u672c\u6210\u672c (Capital Charges)<\/strong><\/p>\n<p>\u5176\u4e2d\uff0c\u8d44\u672c\u6210\u672c\u7b49\u4e8e\u4f01\u4e1a\u6295\u5165\u7684\u603b\u8d44\u672c\u4e58\u4ee5\u5176\u52a0\u6743\u5e73\u5747\u8d44\u672c\u6210\u672c\u7387\u3002\u5982\u679c\u7ed3\u679c\u4e3a\u6b63\uff0c\u8bf4\u660e\u4f01\u4e1a\u521b\u9020\u4e86\u4ef7\u503c\uff1b\u5982\u679c\u4e3a\u8d1f\uff0c\u5219\u610f\u5473\u7740\u4f01\u4e1a\u5c3d\u7ba1\u53ef\u80fd\u5728\u4f1a\u8ba1\u4e0a\u662f\u76c8\u5229\u7684\uff0c\u4f46\u5b9e\u9645\u4e0a\u5176\u7ecf\u8425\u6d3b\u52a8\u6240\u4ea7\u751f\u7684\u56de\u62a5\u672a\u80fd\u5f25\u8865\u8d44\u672c\u7684\u4ee3\u4ef7\uff0c\u4ece\u800c\u6467\u6bc1\u4e86\u80a1\u4e1c\u4ef7\u503c\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_%E4%B8%BA%E4%BD%95EVA%E6%AF%94%E5%87%80%E5%88%A9%E6%B6%A6%E6%9B%B4%E8%83%BD%E5%8F%8D%E6%98%A0%E7%9C%9F%E5%AE%9E%E4%BB%B7%E5%80%BC%EF%BC%9F%E2%80%94%E2%80%94%E6%8F%AD%E7%A4%BA%E8%B5%84%E6%9C%AC%E7%9A%84%E6%9C%BA%E4%BC%9A%E6%88%90%E6%9C%AC\"><\/span>2. \u4e3a\u4f55EVA\u6bd4\u51c0\u5229\u6da6\u66f4\u80fd\u53cd\u6620\u771f\u5b9e\u4ef7\u503c\uff1f\u2014\u2014\u63ed\u793a\u8d44\u672c\u7684\u673a\u4f1a\u6210\u672c<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u4f20\u7edf\u4f1a\u8ba1\u5229\u6da6\uff08\u5982\u51c0\u5229\u6da6\uff09\u6700\u5927\u7684\u76f2\u70b9\u5728\u4e8e\uff0c\u5b83\u53ea\u8003\u8651\u4e86\u503a\u52a1\u8d44\u672c\u7684\u6210\u672c\uff08\u5373\u5229\u606f\u652f\u51fa\uff09\uff0c\u5374\u5b8c\u5168\u5ffd\u7565\u4e86\u80a1\u6743\u8d44\u672c\u7684\u6210\u672c\u3002\u80a1\u4e1c\u6295\u5165\u8d44\u91d1\uff0c\u540c\u6837\u671f\u671b\u83b7\u5f97\u56de\u62a5\uff0c\u8fd9\u90e8\u5206\u56de\u62a5\u5c31\u662f\u80a1\u6743\u8d44\u672c\u7684\u673a\u4f1a\u6210\u672c\u2014\u2014\u5982\u679c\u80a1\u4e1c\u5c06\u8d44\u91d1\u6295\u5411\u5176\u4ed6\u98ce\u9669\u76f8\u5f53\u7684\u9879\u76ee\uff0c\u4ed6\u4eec\u672c\u53ef\u4ee5\u83b7\u5f97\u7684\u56de\u62a5\u3002\u51c0\u5229\u6da6\u6307\u6807\u5bf9\u6b64\u89c6\u800c\u4e0d\u89c1\uff0c\u5bb9\u6613\u7ed9\u7ba1\u7406\u8005\u9020\u6210\u4e00\u79cd\u201c\u80a1\u6743\u8d44\u672c\u662f\u514d\u8d39\u7684\u201d\u9519\u89c9\u3002<\/p>\n<p>EVA\u5219\u901a\u8fc7\u5f15\u5165\u201c\u8d44\u672c\u6210\u672c\u201d\u8fd9\u4e00\u6982\u5ff5\uff0c\u5c06\u6240\u6709\u6295\u5165\u7684\u8d44\u672c\u2014\u2014\u65e0\u8bba\u662f\u6765\u81ea\u503a\u6743\u4eba\u7684\u503a\u52a1\u8fd8\u662f\u6765\u81ea\u80a1\u4e1c\u7684\u6743\u76ca\u2014\u2014\u90fd\u89c6\u4e3a\u9700\u8981\u4ed8\u51fa\u4ee3\u4ef7\u7684\u8d44\u6e90\u3002\u5b83\u5f3a\u5236\u7ba1\u7406\u8005\u6b63\u89c6\u4e00\u4e2a\u4e8b\u5b9e\uff1a\u6bcf\u4e00\u5206\u94b1\u7684\u6295\u5165\u90fd\u6709\u5176\u5e94\u6709\u7684\u56de\u62a5\u8981\u6c42\u3002<\/p>\n<p>\u4e3e\u4e2a\u4f8b\u5b50\uff1aA\u516c\u53f8\u548cB\u516c\u53f8\u5e74\u5ea6\u51c0\u5229\u6da6\u5747\u4e3a1000\u4e07\u5143\u3002\u4f46A\u516c\u53f8\u52a8\u7528\u4e861\u4ebf\u5143\u8d44\u672c\uff0cB\u516c\u53f8\u53ea\u52a8\u7528\u4e865000\u4e07\u5143\u3002\u5047\u8bbe\u4e24\u5bb6\u516c\u53f8\u7684\u8d44\u672c\u6210\u672c\u7387\u90fd\u662f10%\uff0c\u90a3\u4e48\uff1a<\/p>\n<ul>\n<li>A\u516c\u53f8\u7684EVA = 1000\u4e07 - (1\u4ebf \u00d7 10%) = 0\u4e07\u5143<\/li>\n<li>B\u516c\u53f8\u7684EVA = 1000\u4e07 - (5000\u4e07 \u00d7 10%) = 500\u4e07\u5143<\/li>\n<\/ul>\n<p>\u4ece\u51c0\u5229\u6da6\u770b\uff0c\u4e24\u5bb6\u516c\u53f8\u8868\u73b0\u76f8\u540c\u3002\u4f46\u4eceEVA\u770b\uff0cB\u516c\u53f8\u4e3a\u80a1\u4e1c\u521b\u9020\u4e86500\u4e07\u5143\u7684\u771f\u5b9e\u4ef7\u503c\uff0c\u800cA\u516c\u53f8\u4ec5\u4ec5\u662f\u8fbe\u5230\u4e86\u8d44\u672c\u7684\u4fdd\u672c\u70b9\u3002\u663e\u7136\uff0cEVA\u66f4\u771f\u5b9e\u3001\u66f4\u4e25\u82db\u5730\u8bc4\u4ef7\u4e86\u4f01\u4e1a\u7684\u4ef7\u503c\u521b\u9020\u80fd\u529b\u548c\u8d44\u91d1\u4f7f\u7528\u6548\u7387\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"3_EVA%E5%AF%B9%E4%BC%81%E4%B8%9A%E6%88%98%E7%95%A5%E7%9A%84%E6%8C%87%E5%AF%BC%E6%84%8F%E4%B9%89%EF%BC%9A%E4%BB%8E%E5%88%A9%E6%B6%A6%E5%AF%BC%E5%90%91%E5%88%B0%E4%BB%B7%E5%80%BC%E5%AF%BC%E5%90%91%E7%9A%84%E8%BD%AC%E5%9E%8B\"><\/span>3. EVA\u5bf9\u4f01\u4e1a\u6218\u7565\u7684\u6307\u5bfc\u610f\u4e49\uff1a\u4ece\u5229\u6da6\u5bfc\u5411\u5230\u4ef7\u503c\u5bfc\u5411\u7684\u8f6c\u578b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5f53\u4f01\u4e1a\u5c06EVA\u4f5c\u4e3a\u6838\u5fc3\u7ba1\u7406\u5de5\u5177\u65f6\uff0c\u5176\u6218\u7565\u91cd\u5fc3\u4f1a\u53d1\u751f\u6839\u672c\u6027\u7684\u8f6c\u53d8\uff1a<\/p>\n<ul>\n<li><strong>\u51b3\u7b56\u6807\u51c6\u8f6c\u53d8\uff1a<\/strong> \u6295\u8d44\u51b3\u7b56\u4e0d\u518d\u4ec5\u4ec5\u770b\u9879\u76ee\u80fd\u5426\u76c8\u5229\uff0c\u800c\u662f\u770b\u5176\u9884\u671f\u56de\u62a5\u7387\u662f\u5426\u80fd\u8d85\u8d8a\u516c\u53f8\u7684\u8d44\u672c\u6210\u672c\u7387\uff0c\u5373\u80fd\u5426\u521b\u9020\u6b63\u7684EVA\u3002\u8fd9\u4f7f\u5f97\u4f01\u4e1a\u80fd\u66f4\u5ba1\u614e\u5730\u8fdb\u884c\u8d44\u672c\u652f\u51fa\uff0c\u907f\u514d\u76f2\u76ee\u6269\u5f20\u3002<\/li>\n<li><strong>\u8fd0\u8425\u7126\u70b9\u8f6c\u53d8\uff1a<\/strong> \u7ba1\u7406\u8005\u4f1a\u81ea\u53d1\u5730\u5bfb\u627e\u63d0\u5347EVA\u7684\u8def\u5f84\uff0c\u8fd9\u5305\u62ec\uff1a\u63d0\u9ad8\u73b0\u6709\u8d44\u4ea7\u7684\u8fd0\u8425\u6548\u7387\u4ee5\u589e\u52a0\u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6\uff08NOPAT\uff09\uff0c\u6216\u8005\u5265\u79bb\u90a3\u4e9b\u65e0\u6cd5\u4ea7\u751f\u8db3\u591f\u56de\u62a5\u7684\u8d44\u4ea7\u4ee5\u51cf\u5c11\u5360\u7528\u7684\u8d44\u672c\u3002\u8fd9\u4fc3\u4f7f\u4f01\u4e1a\u4ece\u201c\u505a\u5927\u201d\u8f6c\u5411\u201c\u505a\u5f3a\u201d\u3002<\/li>\n<li><strong>\u6fc0\u52b1\u673a\u5236\u8f6c\u53d8\uff1a<\/strong> \u5c06\u7ba1\u7406\u5c42\u548c\u5458\u5de5\u7684\u85aa\u916c\u6fc0\u52b1\u4e0eEVA\u6302\u94a9\uff0c\u53ef\u4ee5\u786e\u4fdd\u7ba1\u7406\u8005\u7684\u4e2a\u4eba\u5229\u76ca\u4e0e\u80a1\u4e1c\u7684\u4ef7\u503c\u6700\u5927\u5316\u76ee\u6807\u9ad8\u5ea6\u4e00\u81f4\u3002\u5f53\u7ba1\u7406\u8005\u50cf\u80a1\u4e1c\u4e00\u6837\u601d\u8003\u65f6\uff0c\u4ed6\u4eec\u4f1a\u66f4\u4e3b\u52a8\u5730\u4f18\u5316\u8d44\u6e90\u914d\u7f6e\uff0c\u675c\u7edd\u6d6a\u8d39\u3002<\/li>\n<\/ul>\n<p>\u603b\u4e4b\uff0c\u5173\u6ce8EVA\u610f\u5473\u7740\u4f01\u4e1a\u7ba1\u7406\u8005\u4e0d\u518d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u5229\u6da6\u7684\u521b\u9020\u8005\uff0c\u66f4\u662f\u4e00\u4e2a\u8d44\u672c\u7684\u5b88\u62a4\u8005\u548c\u4ef7\u503c\u7684\u500d\u589e\u8005\u3002\u8fd9\u79cd\u4ece\u5229\u6da6\u5bfc\u5411\u5230\u4ef7\u503c\u5bfc\u5411\u7684\u8f6c\u578b\uff0c\u662f\u4f01\u4e1a\u5efa\u7acb\u957f\u671f\u3001\u53ef\u6301\u7eed\u7ade\u4e89\u4f18\u52bf\u7684\u5fc5\u7531\u4e4b\u8def\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%BA%8C%E3%80%81_EVA%E8%AF%84%E4%BB%B7%E4%BD%93%E7%B3%BB%E7%9A%84%E5%85%B3%E9%94%AE%E6%9E%84%E6%88%90%EF%BC%9A%E5%A6%82%E4%BD%95%E9%87%8F%E5%8C%96%E8%B5%84%E9%87%91%E4%BD%BF%E7%94%A8%E6%95%88%E7%8E%87\"><\/span>\u4e8c\u3001 EVA\u8bc4\u4ef7\u4f53\u7cfb\u7684\u5173\u952e\u6784\u6210\uff1a\u5982\u4f55\u91cf\u5316\u8d44\u91d1\u4f7f\u7528\u6548\u7387<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u8981\u5c06EVA\u4ece\u4e00\u4e2a\u7406\u8bba\u6982\u5ff5\u8f6c\u53d8\u4e3a\u53ef\u6267\u884c\u7684\u7ba1\u7406\u5de5\u5177\uff0c\u9996\u5148\u5fc5\u987b\u7cbe\u786e\u7406\u89e3\u5176\u6784\u6210\u8981\u7d20\uff0c\u5e76\u638c\u63e1\u91cf\u5316\u8ba1\u7b97\u7684\u65b9\u6cd5\u3002\u8fd9\u4e0d\u4ec5\u662f\u8d22\u52a1\u90e8\u95e8\u7684\u529f\u8bfe\uff0c\u66f4\u662f\u4f01\u4e1a\u9ad8\u5c42\u51b3\u7b56\u8005\u6d1e\u5bdf\u4e1a\u52a1\u672c\u8d28\u3001\u8bc4\u4f30\u8d44\u91d1\u4f7f\u7528\u6548\u7387\u7684\u57fa\u7840\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_%E6%A0%B8%E5%BF%83%E5%85%AC%E5%BC%8F%E6%8B%86%E8%A7%A3%EF%BC%9AEVA_NOPAT_-_WACC_%C3%97_TC\"><\/span>1. \u6838\u5fc3\u516c\u5f0f\u62c6\u89e3\uff1aEVA = NOPAT - (WACC \u00d7 TC)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8fd9\u4e2a\u516c\u5f0f\u662fEVA\u8bc4\u4ef7\u4f53\u7cfb\u7684\u57fa\u77f3\uff0c\u5b83\u5c06\u4f01\u4e1a\u7684\u7ecf\u8425\u6210\u679c\u4e0e\u8d44\u672c\u6295\u5165\u7d27\u5bc6\u8054\u7cfb\u8d77\u6765\u3002\u8ba9\u6211\u4eec\u9010\u4e00\u62c6\u89e3\u8fd9\u4e2a\u770b\u4f3c\u7b80\u5355\u7684\u516c\u5f0f\u80cc\u540e\u8574\u542b\u7684\u7ba1\u7406\u903b\u8f91\uff1a<\/p>\n<ul>\n<li><strong>EVA (Economic Value Added - \u7ecf\u6d4e\u589e\u52a0\u503c):<\/strong> \u8fd9\u662f\u6700\u7ec8\u7684\u8861\u91cf\u7ed3\u679c\uff0c\u4ee3\u8868\u4e86\u4f01\u4e1a\u5728\u7279\u5b9a\u65f6\u671f\u5185\u521b\u9020\u6216\u6467\u6bc1\u7684\u7ecf\u6d4e\u4ef7\u503c\u3002\u4e00\u4e2a\u6b63\u6570\u7684EVA\u662f\u6240\u6709\u51b3\u7b56\u7684\u7ec8\u6781\u76ee\u6807\u3002<\/li>\n<li><strong>NOPAT (Net Operating Profit After Tax - \u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6):<\/strong> \u8fd9\u662f\u516c\u5f0f\u7684\u201c\u5229\u6da6\u201d\u90e8\u5206\uff0c\u4ee3\u8868\u4e86\u4f01\u4e1a\u6838\u5fc3\u4e1a\u52a1\u5728\u4e0d\u8003\u8651\u878d\u8d44\u7ed3\u6784\u5f71\u54cd\u4e0b\u7684\u771f\u5b9e\u76c8\u5229\u80fd\u529b\u3002<\/li>\n<li><strong>WACC (Weighted Average Cost of Capital - \u52a0\u6743\u5e73\u5747\u8d44\u672c\u6210\u672c):<\/strong> \u8fd9\u662f\u8d44\u672c\u7684\u201c\u4ef7\u683c\u201d\uff0c\u5373\u4f01\u4e1a\u4e3a\u4f7f\u7528\u8d44\u672c\u800c\u4ed8\u51fa\u7684\u5e73\u5747\u6210\u672c\u7387\u3002\u5b83\u662f\u8861\u91cf\u6295\u8d44\u56de\u62a5\u7684\u57fa\u51c6\u7ebf\u3002<\/li>\n<li><strong>TC (Total Capital - \u603b\u8d44\u672c):<\/strong> \u8fd9\u662f\u4f01\u4e1a\u4e3a\u652f\u6301\u8fd0\u8425\u800c\u6295\u5165\u7684\u5168\u90e8\u7ecf\u6d4e\u8d44\u6e90\uff0c\u662f\u9700\u8981\u4ea7\u751f\u56de\u62a5\u7684\u8d44\u672c\u603b\u989d\u3002<\/li>\n<\/ul>\n<p>\u516c\u5f0f\u7684\u672c\u8d28\u662f\u8fdb\u884c\u4e00\u6b21\u201c\u6536\u76ca\u201d\u4e0e\u201c\u6210\u672c\u201d\u7684\u5bf9\u51b3\uff1aNOPAT\u662f\u4f01\u4e1a\u901a\u8fc7\u8fd0\u8425\u8d44\u4ea7\u6240\u83b7\u5f97\u7684\u6536\u76ca\uff0c\u800c (WACC \u00d7 TC) \u5219\u662f\u4f7f\u7528\u8fd9\u4e9b\u8d44\u4ea7\u6240\u9700\u4ed8\u51fa\u7684\u603b\u6210\u672c\u3002\u53ea\u6709\u5f53\u6536\u76ca\u5927\u4e8e\u6210\u672c\u65f6\uff0c\u4ef7\u503c\u624d\u88ab\u521b\u9020\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_%E5%85%B3%E9%94%AE%E6%8C%87%E6%A0%87%E8%A7%A3%E8%AF%BB%EF%BC%9A%E7%A8%8E%E5%90%8E%E5%87%80%E8%90%A5%E4%B8%9A%E5%88%A9%E6%B6%A6_NOPAT%E3%80%81%E5%8A%A0%E6%9D%83%E5%B9%B3%E5%9D%87%E8%B5%84%E6%9C%AC%E6%88%90%E6%9C%AC_WACC_%E4%B8%8E%E6%80%BB%E8%B5%84%E6%9C%AC_TC\"><\/span>2. \u5173\u952e\u6307\u6807\u89e3\u8bfb\uff1a\u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6 (NOPAT)\u3001\u52a0\u6743\u5e73\u5747\u8d44\u672c\u6210\u672c (WACC) \u4e0e\u603b\u8d44\u672c (TC)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7cbe\u786e\u8ba1\u7b97EVA\u7684\u524d\u63d0\u662f\u51c6\u786e\u7406\u89e3\u548c\u8ba1\u7b97\u8fd9\u4e09\u4e2a\u5173\u952e\u6307\u6807\uff1a<\/p>\n<ul>\n<li>\n<p><strong>\u7a0e\u540e\u51c0\u8425\u4e1a\u5229\u6da6 (NOPAT):<\/strong><\/p>\n<ul>\n<li><strong>\u5b9a\u4e49\uff1a<\/strong> NOPAT\u662f\u6307\u4f01\u4e1a\u5728\u4e0d\u8003\u8651\u8d44\u672c\u7ed3\u6784\uff08\u5373\u4e0d\u6263\u9664\u5229\u606f\u8d39\u7528\uff09\u548c\u975e\u7ecf\u8425\u6027\u635f\u76ca\u7684\u60c5\u51b5\u4e0b\uff0c\u5176\u4e3b\u8425\u4e1a\u52a1\u6240\u4ea7\u751f\u7684\u7a0e\u540e\u5229\u6da6\u3002<\/li>\n<li><strong>\u8ba1\u7b97\u516c\u5f0f\uff1a<\/strong> NOPAT = \u8425\u4e1a\u5229\u6da6 \u00d7 (1 - \u6240\u5f97\u7a0e\u7387) + \u8d22\u52a1\u8d39\u7528\uff08\u5229\u606f\u652f\u51fa\uff09\u8c03\u6574\u9879\u3002\u8fdb\u884c\u8c03\u6574\u7684\u76ee\u7684\u662f\u4e3a\u4e86\u5254\u9664\u878d\u8d44\u51b3\u7b56\u5bf9\u7ecf\u8425\u5229\u6da6\u7684\u5f71\u54cd\uff0c\u4f7f\u5176\u80fd\u7eaf\u7cb9\u5730\u53cd\u6620\u8fd0\u8425\u6548\u7387\u3002<\/li>\n<li><strong>\u7ba1\u7406\u610f\u4e49\uff1a<\/strong> NOPAT\u662f\u8861\u91cf\u4f01\u4e1a\u6838\u5fc3\u76c8\u5229\u80fd\u529b\u7684\u201c\u7eaf\u51c0\u201d\u6307\u6807\u3002\u63d0\u5347NOPAT\u7684\u9014\u5f84\u5305\u62ec\u589e\u52a0\u9500\u552e\u6536\u5165\u3001\u63a7\u5236\u8425\u4e1a\u6210\u672c\u548c\u7ba1\u7406\u8d39\u7528\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>\u52a0\u6743\u5e73\u5747\u8d44\u672c\u6210\u672c (WACC):<\/strong><\/p>\n<ul>\n<li><strong>\u5b9a\u4e49\uff1a<\/strong> WACC\u662f\u516c\u53f8\u80a1\u6743\u6210\u672c\u548c\u503a\u52a1\u6210\u672c\u7684\u52a0\u6743\u5e73\u5747\u503c\uff0c\u6743\u91cd\u4e3a\u5404\u81ea\u5728\u516c\u53f8\u603b\u8d44\u672c\u7ed3\u6784\u4e2d\u7684\u6bd4\u4f8b\u3002\u5b83\u4ee3\u8868\u4e86\u6295\u8d44\u4eba\u6295\u8d44\u4e8e\u8be5\u516c\u53f8\u6240\u8981\u6c42\u7684\u6700\u4f4e\u56de\u62a5\u7387\u3002<\/li>\n<li><strong>\u8ba1\u7b97\u516c\u5f0f\uff1a<\/strong> WACC = (E\/V) \u00d7 Re + (D\/V) \u00d7 Rd \u00d7 (1 - Tc)\u3002\u5176\u4e2d\uff0cE\u662f\u80a1\u6743\u5e02\u503c\uff0cD\u662f\u503a\u52a1\u5e02\u503c\uff0cV=E+D\uff0cRe\u662f\u80a1\u6743\u6210\u672c\uff0cRd\u662f\u503a\u52a1\u6210\u672c\uff0cTc\u662f\u4f01\u4e1a\u6240\u5f97\u7a0e\u7387\u3002<\/li>\n<li><strong>\u7ba1\u7406\u610f\u4e49\uff1a<\/strong> WACC\u662f\u4f01\u4e1a\u6295\u8d44\u51b3\u7b56\u7684\u201c\u95e8\u69db\u201d\u3002\u4efb\u4f55\u9879\u76ee\u7684\u9884\u671f\u56de\u62a5\u7387\u90fd\u5fc5\u987b\u9ad8\u4e8eWACC\uff0c\u5426\u5219\u5c31\u662f\u5728\u635f\u5bb3\u516c\u53f8\u4ef7\u503c\u3002\u7ba1\u7406\u8005\u53ef\u4ee5\u901a\u8fc7\u4f18\u5316\u8d44\u672c\u7ed3\u6784\uff08\u5982\u8c03\u6574\u503a\u52a1\u548c\u80a1\u6743\u7684\u6bd4\u4f8b\uff09\u6765\u9002\u5ea6\u964d\u4f4eWACC\u3002<\/li>\n<\/ul>\n<\/li>\n<li>\n<p><strong>\u603b\u8d44\u672c (TC):<\/strong><\/p>\n<ul>\n<li><strong>\u5b9a\u4e49\uff1a<\/strong> TC\u4ee3\u8868\u4e86\u4e3a\u652f\u6301\u4f01\u4e1a\u8fd0\u8425\u800c\u6295\u5165\u7684\u6240\u6709\u9644\u606f\u8d44\u672c\uff0c\u5373\u6240\u6709\u8981\u6c42\u56de\u62a5\u7684\u8d44\u91d1\u603b\u989d\u3002<\/li>\n<li><strong>\u8ba1\u7b97\u516c\u5f0f\uff1a<\/strong> TC\u901a\u5e38\u7b49\u4e8e\u603b\u8d44\u4ea7\u51cf\u53bb\u65e0\u606f\u6d41\u52a8\u8d1f\u503a\uff08\u5982\u5e94\u4ed8\u8d26\u6b3e\u3001\u5e94\u4ed8\u7968\u636e\u7b49\uff09\u3002\u56e0\u4e3a\u65e0\u606f\u8d1f\u503a\u662f\u4f9b\u5e94\u5546\u63d0\u4f9b\u7684\u514d\u8d39\u4fe1\u7528\uff0c\u4e0d\u5c5e\u4e8e\u4f01\u4e1a\u9700\u8981\u652f\u4ed8\u6210\u672c\u7684\u8d44\u672c\u3002<\/li>\n<li><strong>\u7ba1\u7406\u610f\u4e49\uff1a<\/strong> TC\u662f\u8861\u91cf\u4f01\u4e1a\u8d44\u672c\u5360\u7528\u89c4\u6a21\u7684\u6307\u6807\u3002\u5728NOPAT\u4e0d\u53d8\u7684\u60c5\u51b5\u4e0b\uff0c\u51cf\u5c11TC\u53ef\u4ee5\u76f4\u63a5\u63d0\u5347EVA\u3002\u8fd9\u4fc3\u4f7f\u7ba1\u7406\u8005\u5173\u6ce8\u8d44\u4ea7\u5468\u8f6c\u6548\u7387\uff0c\u6e05\u7406\u95f2\u7f6e\u8d44\u4ea7\uff0c\u5e76\u4f18\u5316\u8425\u8fd0\u8d44\u672c\u3002<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_%E6%95%B0%E6%8D%AE%E8%8E%B7%E5%8F%96%E7%9A%84%E6%8C%91%E6%88%98%EF%BC%9A%E4%BC%A0%E7%BB%9F%E6%A8%A1%E5%BC%8F%E4%B8%8B%E8%B4%A2%E5%8A%A1%E6%95%B0%E6%8D%AE%E5%88%86%E6%95%A3%E4%B8%8E%E6%A0%B8%E7%AE%97%E9%9A%BE%E9%A2%98\"><\/span>3. \u6570\u636e\u83b7\u53d6\u7684\u6311\u6218\uff1a\u4f20\u7edf\u6a21\u5f0f\u4e0b\u8d22\u52a1\u6570\u636e\u5206\u6563\u4e0e\u6838\u7b97\u96be\u9898<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u7406\u8bba\u4e0a\uff0cEVA\u7684\u8ba1\u7b97\u903b\u8f91\u6e05\u6670\u660e\u4e86\u3002\u4f46\u5728\u5b9e\u8df5\u4e2d\uff0c\u4f01\u4e1a\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u4f9d\u8d56\u4f20\u7edf\u3001\u5206\u6563\u5f0f\u7ba1\u7406\u5de5\u5177\uff08\u5982Excel\u8868\u683c\u548c\u72ec\u7acb\u7684\u8d22\u52a1\u8f6f\u4ef6\uff09\u7684\u4f01\u4e1a\uff0c\u4f1a\u9762\u4e34\u5de8\u5927\u7684\u6311\u6218\uff1a<\/p>\n<ul>\n<li><strong>\u6570\u636e\u5b64\u5c9b\u95ee\u9898\uff1a<\/strong> \u8ba1\u7b97NOPAT\u3001WACC\u548cTC\u6240\u9700\u7684\u6570\u636e\u5f80\u5f80\u6563\u843d\u5728\u4e0d\u540c\u7684\u7cfb\u7edf\u4e2d\u3002\u4f8b\u5982\uff0c\u8425\u4e1a\u5229\u6da6\u6570\u636e\u5728\u8d22\u52a1\u603b\u8d26\uff0c\u8d44\u4ea7\u8d1f\u503a\u6570\u636e\u5728\u8d44\u4ea7\u7ba1\u7406\u6a21\u5757\uff0c\u800c\u5e02\u573a\u6570\u636e\uff08\u7528\u4e8e\u8ba1\u7b97WACC\uff09\u5219\u9700\u8981\u4ece\u5916\u90e8\u83b7\u53d6\u3002\u624b\u52a8\u6c47\u603b\u8fd9\u4e9b\u6570\u636e\u8017\u65f6\u8017\u529b\uff0c\u4e14\u6781\u6613\u51fa\u9519\u3002<\/li>\n<li><strong>\u6838\u7b97\u53e3\u5f84\u4e0d\u4e00\uff1a<\/strong> \u4e3a\u4e86\u51c6\u786e\u8ba1\u7b97NOPAT\u548cTC\uff0c\u9700\u8981\u5bf9\u6807\u51c6\u4f1a\u8ba1\u62a5\u8868\u8fdb\u884c\u591a\u9879\u8c03\u6574\uff08\u4f8b\u5982\uff0c\u5c06\u7814\u53d1\u8d39\u7528\u8d44\u672c\u5316\u3001\u8c03\u6574\u9012\u5ef6\u6240\u5f97\u7a0e\u7b49\uff09\u3002\u5728\u624b\u52a8\u6a21\u5f0f\u4e0b\uff0c\u8fd9\u4e9b\u8c03\u6574\u8fc7\u7a0b\u590d\u6742\u3001\u7f3a\u4e4f\u6807\u51c6\u5316\uff0c\u5bfc\u81f4\u7ed3\u679c\u7684\u53ef\u4fe1\u5ea6\u548c\u53ef\u6bd4\u6027\u5927\u6253\u6298\u6263\u3002<\/li>\n<li><strong>\u7f3a\u4e4f\u5b9e\u65f6\u6027\uff1a<\/strong> EVA\u7684\u4ef7\u503c\u5728\u4e8e\u6307\u5bfc\u5b9e\u65f6\u51b3\u7b56\u3002\u7136\u800c\uff0c\u4f20\u7edf\u7684\u6570\u636e\u5904\u7406\u65b9\u5f0f\u51b3\u5b9a\u4e86EVA\u7684\u8ba1\u7b97\u5f80\u5f80\u662f\u6ede\u540e\u7684\uff0c\u901a\u5e38\u53ea\u80fd\u6309\u6708\u6216\u6309\u5b63\u5ea6\u8fdb\u884c\u3002\u5f53\u7ba1\u7406\u8005\u62ff\u5230EVA\u62a5\u544a\u65f6\uff0c\u53ef\u80fd\u5df2\u7ecf\u9519\u8fc7\u4e86\u6700\u4f73\u7684\u51b3\u7b56\u7a97\u53e3\u3002<\/li>\n<\/ul>\n<p>\u8fd9\u4e9b\u6311\u6218\u51f8\u663e\u4e86\u6784\u5efa\u4e00\u4e2a\u7edf\u4e00\u3001\u96c6\u6210\u7684\u6570\u636e\u5e73\u53f0\u5bf9\u4e8e\u6210\u529f\u5b9e\u65bdEVA\u7ba1\u7406\u7684\u5fc5\u8981\u6027\u3002\u6ca1\u6709\u5f3a\u5927\u7684\u4fe1\u606f\u7cfb\u7edf\u652f\u6301\uff0cEVA\u5f88\u53ef\u80fd\u6ca6\u4e3a\u4e00\u4e2a\u675f\u4e4b\u9ad8\u9601\u7684\u7406\u8bba\u6a21\u578b\uff0c\u800c\u65e0\u6cd5\u771f\u6b63\u6210\u4e3a\u9a71\u52a8\u4f01\u4e1a\u4ef7\u503c\u589e\u957f\u7684\u5f15\u64ce\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E4%B8%89%E3%80%81_%E6%93%8D%E4%BD%9C%E6%8C%87%E5%8D%97%EF%BC%9A%E5%A6%82%E4%BD%95%E5%88%A9%E7%94%A8ERP%E7%B3%BB%E7%BB%9F%E5%AE%9E%E6%96%BDEVA%E4%BB%B7%E5%80%BC%E7%AE%A1%E7%90%86\"><\/span>\u4e09\u3001 \u64cd\u4f5c\u6307\u5357\uff1a\u5982\u4f55\u5229\u7528ERP\u7cfb\u7edf\u5b9e\u65bdEVA\u4ef7\u503c\u7ba1\u7406<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u5c06EVA\u4ece\u7406\u8bba\u6a21\u578b\u8f6c\u53d8\u4e3a\u4f01\u4e1a\u65e5\u5e38\u7ba1\u7406\u7684\u6709\u529b\u5de5\u5177\uff0c\u5173\u952e\u5728\u4e8e\u5efa\u7acb\u4e00\u4e2a\u80fd\u591f\u652f\u6491\u5176\u6570\u636e\u91c7\u96c6\u3001\u8ba1\u7b97\u548c\u5206\u6790\u7684\u7cfb\u7edf\u5316\u6d41\u7a0b\u3002\u73b0\u4ee3\u4f01\u4e1a\u8d44\u6e90\u89c4\u5212\uff08ERP\uff09\u7cfb\u7edf\uff0c\u51ed\u501f\u5176\u6570\u636e\u96c6\u6210\u548c\u6d41\u7a0b\u81ea\u52a8\u5316\u7684\u6838\u5fc3\u80fd\u529b\uff0c\u6b63\u662f\u5b9e\u73b0\u8fd9\u4e00\u76ee\u6807\u7684\u7406\u60f3\u5e73\u53f0\u3002\u4ee5\u4e0b\u662f\u5229\u7528ERP\u7cfb\u7edf\u5b9e\u65bdEVA\u4ef7\u503c\u7ba1\u7406\u7684\u4e09\u5927\u6838\u5fc3\u6b65\u9aa4\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_%E6%AD%A5%E9%AA%A4%E4%B8%80%EF%BC%9A%E6%9E%84%E5%BB%BA%E7%BB%9F%E4%B8%80%E6%95%B0%E6%8D%AE%E5%BA%95%E5%BA%A7%E2%80%94%E2%80%94ERP%E7%B3%BB%E7%BB%9F%E5%A6%82%E4%BD%95%E5%BD%92%E9%9B%86EVA%E6%89%80%E9%9C%80%E8%B4%A2%E5%8A%A1%E6%95%B0%E6%8D%AE\"><\/span>1. \u6b65\u9aa4\u4e00\uff1a\u6784\u5efa\u7edf\u4e00\u6570\u636e\u5e95\u5ea7\u2014\u2014ERP\u7cfb\u7edf\u5982\u4f55\u5f52\u96c6EVA\u6240\u9700\u8d22\u52a1\u6570\u636e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5b9e\u65bdEVA\u7ba1\u7406\u7684\u7b2c\u4e00\u6b65\uff0c\u4e5f\u662f\u6700\u57fa\u7840\u7684\u4e00\u6b65\uff0c\u662f\u786e\u4fdd\u6240\u6709\u76f8\u5173\u6570\u636e\u7684\u51c6\u786e\u3001\u53ca\u65f6\u548c\u5b8c\u6574\u3002\u4f20\u7edf\u6a21\u5f0f\u4e0b\u7684\u6570\u636e\u5b64\u5c9b\u662fEVA\u843d\u5730\u7684\u6700\u5927\u969c\u788d\uff0c\u800cERP\u7cfb\u7edf\u7684\u6838\u5fc3\u4ef7\u503c\u4e4b\u4e00\u5c31\u662f\u6253\u7834\u8fd9\u4e9b\u5b64\u5c9b\uff0c\u6784\u5efa\u4e00\u4e2a\u5168\u4f01\u4e1a\u5171\u4eab\u7684\u201c\u5355\u4e00\u6570\u636e\u6e90\u201d\uff08Single Source of Truth\uff09\u3002<\/p>\n<ul>\n<li><strong>\u96c6\u6210\u8d22\u52a1\u4e0e\u4e1a\u52a1\u6570\u636e\uff1a<\/strong> \u4e00\u4e2a\u8bbe\u8ba1\u826f\u597d\u7684ERP\u7cfb\u7edf\uff0c\u5176\u8d22\u52a1\u6a21\u5757\uff08\u603b\u8d26\u3001\u5e94\u6536\u3001\u5e94\u4ed8\u3001\u56fa\u5b9a\u8d44\u4ea7\uff09\u4e0e\u4e1a\u52a1\u6a21\u5757\uff08\u9500\u552e\u3001\u91c7\u8d2d\u3001\u5e93\u5b58\u3001\u751f\u4ea7\uff09\u662f\u65e0\u7f1d\u96c6\u6210\u7684\u3002\u8fd9\u610f\u5473\u7740\u8ba1\u7b97NOPAT\u6240\u9700\u7684\u8425\u4e1a\u6536\u5165\u3001\u6210\u672c\u3001\u8d39\u7528\u7b49\u6570\u636e\uff0c\u4ee5\u53ca\u8ba1\u7b97TC\u6240\u9700\u7684\u8d44\u4ea7\u3001\u8d1f\u503a\u6570\u636e\uff0c\u90fd\u53ef\u4ee5\u5728\u540c\u4e00\u4e2a\u7cfb\u7edf\u4e2d\u81ea\u52a8\u751f\u6210\u548c\u83b7\u53d6\u3002\u5f53\u4e00\u7b14\u9500\u552e\u8ba2\u5355\u5b8c\u6210\u53d1\u8d27\uff0cERP\u7cfb\u7edf\u4f1a\u81ea\u52a8\u66f4\u65b0\u5e93\u5b58\u3001\u786e\u8ba4\u6536\u5165\u3001\u7ed3\u8f6c\u6210\u672c\uff0c\u5e76\u751f\u6210\u76f8\u5e94\u7684\u4f1a\u8ba1\u51ed\u8bc1\uff0c\u6240\u6709\u6570\u636e\u5b9e\u65f6\u540c\u6b65\u3002<\/li>\n<li><strong>\u6807\u51c6\u5316\u4f1a\u8ba1\u8c03\u6574\uff1a<\/strong> \u4e3a\u4e86\u4ece\u4f1a\u8ba1\u5229\u6da6\u8c03\u6574\u5230NOPAT\uff0c\u6216\u4ece\u8d26\u9762\u8d44\u4ea7\u8c03\u6574\u5230TC\uff0c\u9700\u8981\u8fdb\u884c\u4e00\u7cfb\u5217\u590d\u6742\u7684\u4f1a\u8ba1\u5904\u7406\u3002\u5728ERP\u7cfb\u7edf\u4e2d\uff0c\u53ef\u4ee5\u9884\u8bbe\u8fd9\u4e9b\u8c03\u6574\u89c4\u5219\u3002\u4f8b\u5982\uff0c\u7cfb\u7edf\u53ef\u4ee5\u8bbe\u7f6e\u89c4\u5219\uff0c\u81ea\u52a8\u8bc6\u522b\u7814\u53d1\u652f\u51fa\u5e76\u5c06\u5176\u8d44\u672c\u5316\uff0c\u6216\u5728\u8ba1\u7b97TC\u65f6\u81ea\u52a8\u5254\u9664\u65e0\u606f\u6d41\u52a8\u8d1f\u503a\u3002\u8fd9\u4e0d\u4ec5\u5927\u5927\u51cf\u5c11\u4e86\u8d22\u52a1\u4eba\u5458\u7684\u624b\u5de5\u5de5\u4f5c\u91cf\uff0c\u66f4\u91cd\u8981\u7684\u662f\u4fdd\u8bc1\u4e86\u6bcf\u6b21\u8ba1\u7b97\u53e3\u5f84\u7684\u4e00\u81f4\u6027\u548c\u51c6\u786e\u6027\u3002<\/li>\n<li><strong>\u8fde\u63a5\u5916\u90e8\u6570\u636e\u6e90\uff1a<\/strong> \u8ba1\u7b97WACC\u65f6\uff0c\u9700\u8981\u80a1\u6743\u5e02\u503c\u3001\u8d1d\u5854\u7cfb\u6570\u7b49\u5e02\u573a\u6570\u636e\u3002\u73b0\u4ee3ERP\u7cfb\u7edf\u901a\u5e38\u5177\u5907\u5f00\u653e\u7684API\u63a5\u53e3\uff0c\u53ef\u4ee5\u4e0e\u5916\u90e8\u91d1\u878d\u6570\u636e\u670d\u52a1\u5546\uff08\u5982Wind\u3001Bloomberg\uff09\u5bf9\u63a5\uff0c\u81ea\u52a8\u6293\u53d6\u6240\u9700\u6570\u636e\uff0c\u5b9e\u73b0WACC\u7684\u52a8\u6001\u66f4\u65b0\u3002<\/li>\n<\/ul>\n<p>\u901a\u8fc7ERP\u7cfb\u7edf\uff0c\u4f01\u4e1a\u80fd\u591f\u5efa\u7acb\u4e00\u4e2a\u5e72\u51c0\u3001\u53ef\u9760\u3001\u5168\u9762\u7684\u6570\u636e\u5e95\u5ea7\uff0c\u4e3a\u540e\u7eed\u7684EVA\u8ba1\u7b97\u4e0e\u5206\u6790\u5960\u5b9a\u575a\u5b9e\u7684\u57fa\u7840\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_%E6%AD%A5%E9%AA%A4%E4%BA%8C%EF%BC%9A%E8%87%AA%E5%8A%A8%E5%8C%96%E8%AE%A1%E7%AE%97%E4%B8%8E%E5%88%86%E6%9E%90%E2%80%94%E2%80%94%E5%9C%A8ERP%E4%B8%AD%E8%AE%BE%E7%BD%AEEVA%E6%B5%8B%E7%AE%97%E6%A8%A1%E5%9E%8B\"><\/span>2. \u6b65\u9aa4\u4e8c\uff1a\u81ea\u52a8\u5316\u8ba1\u7b97\u4e0e\u5206\u6790\u2014\u2014\u5728ERP\u4e2d\u8bbe\u7f6eEVA\u6d4b\u7b97\u6a21\u578b<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5f53\u6570\u636e\u5e95\u5ea7\u5efa\u7acb\u540e\uff0c\u4e0b\u4e00\u6b65\u5c31\u662f\u5728ERP\u7cfb\u7edf\u4e2d\u5c06EVA\u7684\u8ba1\u7b97\u8fc7\u7a0b\u6a21\u578b\u5316\u3001\u81ea\u52a8\u5316\u3002\u8fd9\u76f8\u5f53\u4e8e\u5728\u7cfb\u7edf\u4e2d\u5185\u7f6e\u4e86\u4e00\u4e2a\u201cEVA\u8ba1\u7b97\u5f15\u64ce\u201d\u3002<\/p>\n<ul>\n<li><strong>\u914d\u7f6e\u8ba1\u7b97\u516c\u5f0f\u4e0e\u903b\u8f91\uff1a<\/strong> \u5728ERP\u7cfb\u7edf\u7684\u5546\u4e1a\u667a\u80fd\uff08BI\uff09\u6216\u62a5\u8868\u6a21\u5757\u4e2d\uff0c\u53ef\u4ee5\u76f4\u63a5\u914d\u7f6eEVA\u7684\u8ba1\u7b97\u516c\u5f0f\uff1a<code>EVA = NOPAT - (WACC \u00d7 TC)<\/code>\u3002\u7136\u540e\uff0c\u5c06\u516c\u5f0f\u4e2d\u7684\u6bcf\u4e00\u4e2a\u53d8\u91cf\uff08NOPAT, WACC, TC\uff09\u94fe\u63a5\u5230\u6b65\u9aa4\u4e00\u4e2d\u5f52\u96c6\u7684\u76f8\u5e94\u6570\u636e\u6e90\u3002\u4f8b\u5982\uff0cNOPAT\u7684\u8ba1\u7b97\u53ef\u4ee5\u76f4\u63a5\u5f15\u7528\u603b\u8d26\u6a21\u5757\u4e2d\u7684\u76f8\u5173\u79d1\u76ee\u4f59\u989d\uff0cTC\u7684\u8ba1\u7b97\u5219\u5f15\u7528\u8d44\u4ea7\u8d1f-\u503a\u8868\u7684\u6570\u636e\u3002<\/li>\n<li><strong>\u5efa\u7acb\u591a\u7ef4\u5ea6\u5206\u6790\u6a21\u578b\uff1a<\/strong> EVA\u7684\u4ef7\u503c\u4e0d\u4ec5\u5728\u4e8e\u4e00\u4e2a\u603b\u6570\uff0c\u66f4\u5728\u4e8e\u5176\u53ef\u5206\u89e3\u6027\u3002\u5728ERP\u4e2d\uff0c\u53ef\u4ee5\u6784\u5efa\u591a\u7ef4\u5ea6\u7684EVA\u5206\u6790\u6a21\u578b\u3002\u7ba1\u7406\u8005\u4e0d\u4ec5\u80fd\u770b\u5230\u6574\u4e2a\u516c\u53f8\u7684EVA\uff0c\u8fd8\u80fd\u4e0b\u94bb\u5206\u6790\uff1a\n<ul>\n<li><strong>\u6309\u4e8b\u4e1a\u90e8\/\u4ea7\u54c1\u7ebf\u5206\u6790\uff1a<\/strong> \u67e5\u770b\u54ea\u4e2a\u4e1a\u52a1\u5355\u5143\u5728\u521b\u9020\u4ef7\u503c\uff0c\u54ea\u4e2a\u5728\u6467\u6bc1\u4ef7\u503c\uff0c\u4e3a\u8d44\u6e90\u91cd\u65b0\u5206\u914d\u63d0\u4f9b\u4f9d\u636e\u3002<\/li>\n<li><strong>\u6309\u533a\u57df\/\u5ba2\u6237\u5206\u6790\uff1a<\/strong> \u8bc6\u522b\u9ad8\u4ef7\u503c\u7684\u5e02\u573a\u548c\u5ba2\u6237\u7fa4\u4f53\u3002<\/li>\n<li><strong>\u6309\u65f6\u95f4\u5e8f\u5217\u5206\u6790\uff1a<\/strong> \u8ffd\u8e2aEVA\u7684\u53d8\u5316\u8d8b\u52bf\uff0c\u8bc4\u4f30\u6218\u7565\u4e3e\u63aa\u7684\u6210\u6548\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>\u751f\u6210\u81ea\u52a8\u5316EVA\u62a5\u544a\u4e0e\u770b\u677f\uff1a<\/strong> \u4e00\u65e6\u6a21\u578b\u8bbe\u7f6e\u5b8c\u6210\uff0cERP\u7cfb\u7edf\u5c31\u53ef\u4ee5\u5b9a\u671f\uff08\u751a\u81f3\u5b9e\u65f6\uff09\u81ea\u52a8\u751f\u6210EVA\u7ee9\u6548\u62a5\u544a\u3002\u66f4\u8fdb\u4e00\u6b65\uff0c\u53ef\u4ee5\u5c06\u6838\u5fc3EVA\u6307\u6807\u53ca\u5176\u9a71\u52a8\u56e0\u7d20\uff08\u5982\u9500\u552e\u5229\u6da6\u7387\u3001\u8d44\u4ea7\u5468\u8f6c\u7387\uff09\u4ee5\u53ef\u89c6\u5316\u56fe\u8868\u7684\u5f62\u5f0f\u5448\u73b0\u5728\u7ba1\u7406\u9a7e\u9a76\u8231\uff08Dashboard\uff09\u4e2d\u3002CEO\u53ef\u4ee5\u5728\u529e\u516c\u5ba4\u7684\u5927\u5c4f\u5e55\u4e0a\uff0c\u5b9e\u65f6\u76d1\u63a7\u516c\u53f8\u3001\u5404\u4e8b\u4e1a\u90e8\u7684\u4ef7\u503c\u521b\u9020\u60c5\u51b5\uff0c\u5c31\u50cf\u98de\u884c\u5458\u770b\u4eea\u8868\u76d8\u4e00\u6837\u76f4\u89c2\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_%E6%AD%A5%E9%AA%A4%E4%B8%89%EF%BC%9A%E9%A9%B1%E5%8A%A8%E4%B8%9A%E5%8A%A1%E5%86%B3%E7%AD%96%E2%80%94%E2%80%94%E5%9F%BA%E4%BA%8EERP%E7%94%9F%E6%88%90%E7%9A%84EVA%E6%8A%A5%E5%91%8A%E4%BC%98%E5%8C%96%E8%B5%84%E9%87%91%E9%85%8D%E7%BD%AE\"><\/span>3. \u6b65\u9aa4\u4e09\uff1a\u9a71\u52a8\u4e1a\u52a1\u51b3\u7b56\u2014\u2014\u57fa\u4e8eERP\u751f\u6210\u7684EVA\u62a5\u544a\u4f18\u5316\u8d44\u91d1\u914d\u7f6e<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u81ea\u52a8\u5316\u7684\u6570\u636e\u548c\u62a5\u544a\u672c\u8eab\u6ca1\u6709\u4ef7\u503c\uff0c\u5176\u6700\u7ec8\u76ee\u7684\u662f\u4e3a\u4e86\u9a71\u52a8\u66f4\u660e\u667a\u7684\u4e1a\u52a1\u51b3\u7b56\u3002\u96c6\u6210\u4e86EVA\u6a21\u578b\u7684ERP\u7cfb\u7edf\uff0c\u6210\u4e3a\u4e86\u8fde\u63a5\u8d22\u52a1\u7ee9\u6548\u4e0e\u4e1a\u52a1\u884c\u52a8\u7684\u6865\u6881\u3002<\/p>\n<ul>\n<li><strong>\u4f18\u5316\u8fd0\u8425\u51b3\u7b56\uff1a<\/strong> \u5f53\u9500\u552e\u7ecf\u7406\u5728ERP\u4e2d\u770b\u5230\u5176\u8d1f\u8d23\u7684\u4ea7\u54c1\u7ebfEVA\u4e3a\u8d1f\u65f6\uff0c\u4ed6\u4f1a\u610f\u8bc6\u5230\u5355\u7eaf\u8ffd\u6c42\u9500\u552e\u989d\u662f\u65e0\u7528\u7684\u3002\u7cfb\u7edf\u6570\u636e\u4f1a\u5f15\u5bfc\u4ed6\u53bb\u5206\u6790\u539f\u56e0\uff1a\u662f\u5b9a\u4ef7\u592a\u4f4e\u5bfc\u81f4NOPAT\u4e0d\u8db3\uff1f\u8fd8\u662f\u4e3a\u4e86\u8fbe\u6210\u9500\u552e\u5360\u7528\u4e86\u8fc7\u591a\u7684\u5e94\u6536\u8d26\u6b3e\u548c\u5e93\u5b58\uff0c\u5bfc\u81f4TC\u8fc7\u9ad8\uff1f\u57fa\u4e8e\u8fd9\u4e9b\u6d1e\u5bdf\uff0c\u4ed6\u53ef\u4ee5\u91c7\u53d6\u66f4\u6709\u6548\u7684\u884c\u52a8\uff0c\u5982\u8c03\u6574\u5b9a\u4ef7\u7b56\u7565\u3001\u52a0\u5f3a\u56de\u6b3e\u7ba1\u7406\u6216\u4f18\u5316\u5e93\u5b58\u6c34\u5e73\u3002<\/li>\n<li><strong>\u6307\u5bfc\u6295\u8d44\u51b3\u7b56\uff1a<\/strong> \u5728\u8fdb\u884c\u65b0\u9879\u76ee\u6295\u8d44\u6216\u8d44\u672c\u652f\u51fa\u5ba1\u6279\u65f6\uff0c\u53ef\u4ee5\u5728ERP\u7cfb\u7edf\u7684\u5de5\u4f5c\u6d41\u4e2d\u5d4c\u5165EVA\u8bc4\u4f30\u73af\u8282\u3002\u9879\u76ee\u8d1f\u8d23\u4eba\u5fc5\u987b\u63d0\u4ea4\u57fa\u4e8e\u7cfb\u7edf\u6570\u636e\u7684\u9879\u76ee\u9884\u671fEVA\u6d4b\u7b97\u62a5\u544a\uff0c\u6e05\u6670\u5730\u8bf4\u660e\u9879\u76ee\u9884\u8ba1\u5982\u4f55\u63d0\u5347NOPAT\u6216\u4f18\u5316TC\u3002\u8fd9\u4f7f\u5f97\u6295\u8d44\u51b3\u7b56\u4ece\u57fa\u4e8e\u201c\u611f\u89c9\u201d\u8f6c\u5411\u57fa\u4e8e\u201c\u4ef7\u503c\u201d\u3002<\/li>\n<li><strong>\u91cd\u5851\u7ee9\u6548\u8003\u6838\uff1a<\/strong> \u5c06ERP\u7cfb\u7edf\u751f\u6210\u7684\u5404\u8d23\u4efb\u4e2d\u5fc3\uff08\u5982\u4e8b\u4e1a\u90e8\u3001\u5de5\u5382\uff09\u7684EVA\u5b8c\u6210\u60c5\u51b5\uff0c\u76f4\u63a5\u4e0e\u5176\u8d1f\u8d23\u4eba\u7684\u7ee9\u6548\u5956\u91d1\u6302\u94a9\u3002\u8fd9\u79cd\u786c\u6027\u7684\u7ed1\u5b9a\uff0c\u786e\u4fdd\u4e86\u4eceCEO\u5230\u4e00\u7ebf\u7ecf\u7406\uff0c\u6240\u6709\u4eba\u7684\u884c\u52a8\u90fd\u7edf\u4e00\u5230\u201c\u4e3a\u80a1\u4e1c\u521b\u9020\u4ef7\u503c\u201d\u8fd9\u4e00\u7ec8\u6781\u76ee\u6807\u4e0a\uff0c\u771f\u6b63\u5b9e\u73b0\u4e86\u4ef7\u503c\u5bfc\u5411\u7684\u7ba1\u7406\u95ed\u73af\u3002<\/li>\n<\/ul>\n<p>\u901a\u8fc7\u8fd9\u4e09\u4e2a\u6b65\u9aa4\uff0cERP\u7cfb\u7edf\u4e0d\u518d\u4ec5\u4ec5\u662f\u4e00\u4e2a\u8bb0\u5f55\u4ea4\u6613\u7684\u540e\u53f0\u5de5\u5177\uff0c\u800c\u662f\u8f6c\u53d8\u4e3a\u4e00\u4e2a\u52a8\u6001\u7684\u3001\u524d\u77bb\u6027\u7684\u4ef7\u503c\u7ba1\u7406\u5e73\u53f0\uff0c\u5c06EVA\u7684\u7cbe\u9ad3\u6df1\u5ea6\u878d\u5165\u4f01\u4e1a\u8fd0\u8425\u7684\u6bcf\u4e00\u4e2a\u6bdb\u7ec6\u8840\u7ba1\u3002<\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%9B%9B%E3%80%81_%E5%AE%9E%E8%B7%B5%E6%A1%88%E4%BE%8B%EF%BC%9AERP%E7%B3%BB%E7%BB%9F%E4%BC%98%E5%8C%96%E8%B4%A2%E5%8A%A1%E8%B5%84%E9%87%91%E4%BD%BF%E7%94%A8%E7%9A%84%E4%B8%89%E5%A4%A7%E9%AB%98%E6%95%88%E7%A7%98%E8%AF%80\"><\/span>\u56db\u3001 \u5b9e\u8df5\u6848\u4f8b\uff1aERP\u7cfb\u7edf\u4f18\u5316\u8d22\u52a1\u8d44\u91d1\u4f7f\u7528\u7684\u4e09\u5927\u9ad8\u6548\u79d8\u8bc0<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7406\u8bba\u7684\u843d\u5730\u9700\u8981\u5b9e\u8df5\u7684\u68c0\u9a8c\u3002\u5f53\u4f01\u4e1a\u5c06EVA\u8bc4\u4ef7\u4f53\u7cfb\u4e0eERP\u7cfb\u7edf\u6df1\u5ea6\u878d\u5408\u540e\uff0c\u5176\u4f18\u5316\u8d22\u52a1\u8d44\u91d1\u4f7f\u7528\u7684\u80fd\u529b\u5c06\u5f97\u5230\u8d28\u7684\u98de\u8dc3\u3002\u4ee5\u4e0b\u4e09\u5927\u79d8\u8bc0\uff0c\u662f\u4f17\u591a\u6210\u529f\u4f01\u4e1a\u901a\u8fc7\u5b9e\u8df5\u603b\u7ed3\u51fa\u7684\u9ad8\u6548\u7b56\u7565\uff0c\u5b83\u4eec\u6e05\u6670\u5730\u5c55\u793a\u4e86\u6570\u636e\u9a71\u52a8\u51b3\u7b56\u5982\u4f55\u8f6c\u5316\u4e3a\u5b9e\u5b9e\u5728\u5728\u7684\u7ecf\u6d4e\u4ef7\u503c\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"1_%E7%A7%98%E8%AF%80%E4%B8%80%EF%BC%9A%E4%BC%98%E5%8C%96%E8%90%A5%E8%BF%90%E8%B5%84%E6%9C%AC%E2%80%94%E2%80%94%E9%80%9A%E8%BF%87ERP%E7%9A%84%E4%BE%9B%E5%BA%94%E9%93%BE%E4%B8%8E%E5%BA%93%E5%AD%98%E6%A8%A1%E5%9D%97%E9%99%8D%E4%BD%8E%E8%B5%84%E9%87%91%E5%8D%A0%E7%94%A8\"><\/span>1. \u79d8\u8bc0\u4e00\uff1a\u4f18\u5316\u8425\u8fd0\u8d44\u672c\u2014\u2014\u901a\u8fc7ERP\u7684\u4f9b\u5e94\u94fe\u4e0e\u5e93\u5b58\u6a21\u5757\u964d\u4f4e\u8d44\u91d1\u5360\u7528<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u8425\u8fd0\u8d44\u672c\uff08\u4e3b\u8981\u5305\u62ec\u5e94\u6536\u8d26\u6b3e\u3001\u5b58\u8d27\u548c\u5e94\u4ed8\u8d26\u6b3e\uff09\u662f\u4f01\u4e1a\u8d44\u91d1\u5360\u7528\u7684\u4e3b\u8981\u90e8\u5206\uff0c\u4e5f\u662f\u5f71\u54cd\u603b\u8d44\u672c\uff08TC\uff09\u8fdb\u800c\u5f71\u54cdEVA\u7684\u5173\u952e\u56e0\u7d20\u3002\u8fc7\u9ad8\u7684\u8425\u8fd0\u8d44\u672c\u610f\u5473\u7740\u5927\u91cf\u7684\u8d44\u91d1\u88ab\u201c\u51bb\u7ed3\u201d\u5728\u8fd0\u8425\u73af\u8282\uff0c\u65e0\u6cd5\u4ea7\u751f\u56de\u62a5\u3002ERP\u7cfb\u7edf\u901a\u8fc7\u6253\u901a\u4f9b\u5e94\u94fe\u5168\u6d41\u7a0b\uff0c\u4e3a\u4f18\u5316\u8425\u8fd0\u8d44\u672c\u63d0\u4f9b\u4e86\u5f3a\u5927\u7684\u5de5\u5177\u3002<\/p>\n<ul>\n<li><strong>\u6848\u4f8b\u573a\u666f\uff1a<\/strong> \u4e00\u5bb6\u7535\u5b50\u5143\u5668\u4ef6\u5206\u9500\u5546\uff0c\u8fc7\u53bb\u5e38\u5e38\u56e0\u4e3a\u9500\u552e\u9884\u6d4b\u4e0d\u51c6\u800c\u79ef\u538b\u5927\u91cf\u5446\u6ede\u5e93\u5b58\uff0c\u540c\u65f6\u9500\u552e\u4eba\u5458\u4e3a\u4e86\u51b2\u4e1a\u7ee9\u800c\u653e\u5bbd\u4fe1\u7528\u671f\u9650\uff0c\u5bfc\u81f4\u5e94\u6536\u8d26\u6b3e\u9ad8\u4f01\u3002\u8fd9\u4e24\u9879\u90fd\u6781\u5927\u5730\u63a8\u9ad8\u4e86TC\uff0c\u4fb5\u8680\u4e86EVA\u3002<\/li>\n<li><strong>ERP\u89e3\u51b3\u65b9\u6848\uff1a<\/strong>\n<ul>\n<li><strong>\u667a\u80fd\u5e93\u5b58\u7ba1\u7406\uff1a<\/strong> \u8be5\u516c\u53f8\u5b9e\u65bd\u4e86\u96c6\u6210\u4f9b\u5e94\u94fe\u6a21\u5757\u7684ERP\u7cfb\u7edf\u3002\u7cfb\u7edf\u6839\u636e\u5386\u53f2\u9500\u552e\u6570\u636e\u3001\u9500\u552e\u8ba2\u5355\u548c\u5b89\u5168\u5e93\u5b58\u6c34\u5e73\uff0c\u81ea\u52a8\u751f\u6210\u91c7\u8d2d\u5efa\u8bae\u3002\u901a\u8fc7\u8bbe\u7f6eABC\u5206\u7c7b\u6cd5\uff0c\u5bf9\u9ad8\u4ef7\u503c\uff08A\u7c7b\uff09\u7269\u6599\u8fdb\u884c\u91cd\u70b9\u76d1\u63a7\uff0c\u5e76\u5bf9\u5468\u8f6c\u7f13\u6162\u7684\u7269\u6599\u53d1\u51fa\u9884\u8b66\u3002\u8fd9\u4f7f\u5f97\u5e93\u5b58\u6c34\u5e73\u4e0b\u964d\u4e8630%\uff0c\u76f4\u63a5\u51cf\u5c11\u4e86\u6570\u767e\u4e07\u7684\u8d44\u91d1\u5360\u7528\u3002<\/li>\n<li><strong>\u4fe1\u7528\u4e0e\u56de\u6b3e\u95ed\u73af\uff1a<\/strong> \u5728ERP\u7684\u9500\u552e\u6a21\u5757\u4e2d\uff0c\u4e3a\u6bcf\u4e2a\u5ba2\u6237\u8bbe\u5b9a\u4e86\u4fe1\u7528\u989d\u5ea6\u548c\u4fe1\u7528\u671f\u9650\u3002\u5f53\u9500\u552e\u8ba2\u5355\u8d85\u8fc7\u4fe1\u7528\u989d\u5ea6\u65f6\uff0c\u7cfb\u7edf\u4f1a\u81ea\u52a8\u9501\u5b9a\u5e76\u89e6\u53d1\u5ba1\u6279\u6d41\u7a0b\u3002\u540c\u65f6\uff0c\u7cfb\u7edf\u81ea\u52a8\u8ffd\u8e2a\u8d85\u671f\u5e94\u6536\u8d26\u6b3e\uff0c\u5e76\u5411\u9500\u552e\u548c\u5ba2\u6237\u53d1\u9001\u50ac\u6b3e\u63d0\u9192\u3002\u8fd9\u4e00\u4e3e\u63aa\u5c06\u5e94\u6536\u8d26\u6b3e\u5468\u8f6c\u5929\u6570\u7f29\u77ed\u4e8615\u5929\uff0c\u8fdb\u4e00\u6b65\u91ca\u653e\u4e86\u73b0\u91d1\u6d41\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>EVA\u6548\u679c\uff1a<\/strong> \u901a\u8fc7\u964d\u4f4e\u5e93\u5b58\u548c\u5e94\u6536\u8d26\u6b3e\uff0c\u516c\u53f8\u7684\u603b\u8d44\u672c\uff08TC\uff09\u663e\u8457\u4e0b\u964d\u3002\u5728NOPAT\u4fdd\u6301\u7a33\u5b9a\u7684\u60c5\u51b5\u4e0b\uff0c\u5176EVA\u503c\u7531\u8d1f\u8f6c\u6b63\uff0c\u6210\u529f\u5b9e\u73b0\u4e86\u4ef7\u503c\u521b\u9020\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"2_%E7%A7%98%E8%AF%80%E4%BA%8C%EF%BC%9A%E6%8F%90%E5%8D%87%E8%B5%84%E4%BA%A7%E5%9B%9E%E6%8A%A5%E7%8E%87%E2%80%94%E2%80%94%E5%88%A9%E7%94%A8ERP%E7%9A%84%E5%9B%BA%E5%AE%9A%E8%B5%84%E4%BA%A7%E7%AE%A1%E7%90%86%E5%8A%9F%E8%83%BD%E6%8F%90%E9%AB%98%E8%B5%84%E4%BA%A7%E6%95%88%E7%8E%87\"><\/span>2. \u79d8\u8bc0\u4e8c\uff1a\u63d0\u5347\u8d44\u4ea7\u56de\u62a5\u7387\u2014\u2014\u5229\u7528ERP\u7684\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u529f\u80fd\u63d0\u9ad8\u8d44\u4ea7\u6548\u7387<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u56fa\u5b9a\u8d44\u4ea7\u662f\u8d44\u672c\u5360\u7528\u7684\u53e6\u4e00\u5927\u5934\u3002\u5982\u4f55\u8ba9\u6602\u8d35\u7684\u673a\u5668\u8bbe\u5907\u3001\u5382\u623f\u7b49\u8d44\u4ea7\u53d1\u6325\u6700\u5927\u6548\u80fd\uff0c\u76f4\u63a5\u5173\u7cfb\u5230NOPAT\u7684\u4ea7\u51fa\u80fd\u529b\u548cTC\u7684\u5408\u7406\u6027\u3002ERP\u7684\u56fa\u5b9a\u8d44\u4ea7\u7ba1\u7406\u6a21\u5757\uff0c\u80fd\u591f\u5b9e\u73b0\u5bf9\u8d44\u4ea7\u5168\u751f\u547d\u5468\u671f\u7684\u7cbe\u7ec6\u5316\u7ba1\u63a7\u3002<\/p>\n<ul>\n<li><strong>\u6848\u4f8b\u573a\u666f\uff1a<\/strong> \u4e00\u5bb6\u91cd\u578b\u673a\u68b0\u5236\u9020\u5546\uff0c\u62e5\u6709\u5927\u91cf\u6570\u63a7\u673a\u5e8a\u3002\u8fc7\u53bb\uff0c\u8bbe\u5907\u7ef4\u62a4\u9760\u4eba\u5de5\u8bb0\u5f55\uff0c\u8bbe\u5907\u5229\u7528\u7387\u7edf\u8ba1\u4e25\u91cd\u6ede\u540e\uff0c\u5e38\u5e38\u51fa\u73b0\u90e8\u5206\u8bbe\u5907\u8d85\u8d1f\u8377\u8fd0\u8f6c\u800c\u53e6\u4e00\u90e8\u5206\u95f2\u7f6e\u7684\u60c5\u51b5\u3002\u95f2\u7f6e\u8d44\u4ea7\u4e0d\u4ec5\u4e0d\u521b\u9020\u5229\u6da6\uff0c\u5176\u6298\u65e7\u548c\u7ef4\u62a4\u8d39\u7528\u8fd8\u4e0d\u65ad\u4fb5\u8680NOPAT\u3002<\/li>\n<li><strong>ERP\u89e3\u51b3\u65b9\u6848\uff1a<\/strong>\n<ul>\n<li><strong>\u8bbe\u5907OEE\u76d1\u63a7\uff1a<\/strong> \u901a\u8fc7ERP\u4e0e\u8f66\u95f4MES\uff08\u5236\u9020\u6267\u884c\u7cfb\u7edf\uff09\u7684\u96c6\u6210\uff0c\u5b9e\u65f6\u91c7\u96c6\u6bcf\u53f0\u8bbe\u5907\u7684\u8fd0\u884c\u72b6\u6001\u3001\u52a0\u5de5\u6570\u91cf\u548c\u6545\u969c\u65f6\u95f4\u7b49\u6570\u636e\uff0c\u81ea\u52a8\u8ba1\u7b97\u8bbe\u5907\u7efc\u5408\u6548\u7387\uff08OEE\uff09\u3002\u7ba1\u7406\u5c42\u53ef\u4ee5\u5728ERP\u7684\u770b\u677f\u4e0a\u6e05\u6670\u5730\u770b\u5230\u6bcf\u53f0\u8bbe\u5907\u7684\u201c\u5065\u5eb7\u72b6\u51b5\u201d\u548c\u201c\u8d21\u732e\u5ea6\u201d\u3002<\/li>\n<li><strong>\u9884\u9632\u6027\u7ef4\u62a4\uff1a<\/strong> ERP\u7684\u8d44\u4ea7\u7ba1\u7406\u6a21\u5757\u6839\u636e\u8bbe\u5907\u8fd0\u884c\u65f6\u95f4\u548c\u5386\u53f2\u7ef4\u4fee\u8bb0\u5f55\uff0c\u81ea\u52a8\u751f\u6210\u9884\u9632\u6027\u7ef4\u62a4\u8ba1\u5212\uff0c\u5e76\u5728\u8ba1\u5212\u6267\u884c\u524d\u5411\u8bbe\u5907\u90e8\u95e8\u53d1\u9001\u5de5\u5355\u3002\u8fd9\u5927\u5927\u51cf\u5c11\u4e86\u56e0\u610f\u5916\u505c\u673a\u9020\u6210\u7684\u751f\u4ea7\u635f\u5931\uff0c\u4fdd\u8bc1\u4e86NOPAT\u7684\u7a33\u5b9a\u6027\u3002<\/li>\n<li><strong>\u8d44\u4ea7\u76d8\u70b9\u4e0e\u5904\u7f6e\uff1a<\/strong> \u7cfb\u7edf\u5b9a\u671f\u63d0\u9192\u8fdb\u884c\u8d44\u4ea7\u76d8\u70b9\uff0c\u5e76\u6839\u636e\u5229\u7528\u7387\u6570\u636e\uff0c\u8bc6\u522b\u51fa\u957f\u671f\u95f2\u7f6e\u6216\u4f4e\u6548\u7684\u8d44\u4ea7\u3002\u51b3\u7b56\u5c42\u53ef\u4ee5\u4f9d\u636e\u8fd9\u4e9b\u786e\u51ff\u7684\u6570\u636e\uff0c\u679c\u65ad\u5730\u5bf9\u8fd9\u4e9b\u201c\u8d1f\u8d44\u4ea7\u201d\u8fdb\u884c\u51fa\u552e\u6216\u62a5\u5e9f\u5904\u7406\uff0c\u4ece\u800c\u964d\u4f4eTC\u3002<\/li>\n<\/ul>\n<\/li>\n<li><strong>EVA\u6548\u679c\uff1a<\/strong> \u8bbe\u5907\u5229\u7528\u7387\u7684\u63d0\u5347\u548c\u751f\u4ea7\u7a33\u5b9a\u6027\u7684\u589e\u5f3a\uff0c\u76f4\u63a5\u63a8\u9ad8\u4e86NOPAT\u3002\u540c\u65f6\uff0c\u5904\u7f6e\u95f2\u7f6e\u8d44\u4ea7\u51cf\u5c11\u4e86\u8d44\u672c\u5360\u7528\u3002\u53cc\u7ba1\u9f50\u4e0b\uff0c\u516c\u53f8\u7684EVA\u5f97\u5230\u4e86\u663e\u8457\u6539\u5584\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_%E7%A7%98%E8%AF%80%E4%B8%89%EF%BC%9A%E7%B2%BE%E5%87%86%E9%A1%B9%E7%9B%AE%E6%8A%95%E8%B5%84%E5%86%B3%E7%AD%96%E2%80%94%E2%80%94%E7%BB%93%E5%90%88ERP%E6%95%B0%E6%8D%AE%E8%BF%9B%E8%A1%8C%E5%9F%BA%E4%BA%8EEVA%E7%9A%84%E6%8A%95%E5%89%8D%E8%AF%84%E4%BC%B0\"><\/span>3. \u79d8\u8bc0\u4e09\uff1a\u7cbe\u51c6\u9879\u76ee\u6295\u8d44\u51b3\u7b56\u2014\u2014\u7ed3\u5408ERP\u6570\u636e\u8fdb\u884c\u57fa\u4e8eEVA\u7684\u6295\u524d\u8bc4\u4f30<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u9519\u8bef\u7684\u6295\u8d44\u662f\u6467\u6bc1\u4f01\u4e1a\u4ef7\u503c\u6700\u5feb\u7684\u65b9\u5f0f\u3002\u4e00\u9879\u6295\u8d44\u51b3\u7b56\uff0c\u65e0\u8bba\u5176\u8d26\u9762\u56de\u62a5\u770b\u8d77\u6765\u591a\u4e48\u8bf1\u4eba\uff0c\u5982\u679c\u5176\u9884\u671f\u56de\u62a5\u7387\u4f4e\u4e8e\u516c\u53f8\u7684WACC\uff0c\u5b83\u5c31\u662f\u5728\u635f\u5bb3\u80a1\u4e1c\u5229\u76ca\u3002ERP\u7cfb\u7edf\u4e3a\u8fdb\u884c\u57fa\u4e8eEVA\u7684\u7cbe\u51c6\u6295\u524d\u8bc4\u4f30\u63d0\u4f9b\u4e86\u575a\u5b9e\u7684\u6570\u636e\u57fa\u7840\u3002<\/p>\n<ul>\n<li><strong>\u6848\u4f8b\u573a\u666f\uff1a<\/strong> 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class=\"ez-toc-section\" id=\"%E7%BB%93%E8%AF%AD%EF%BC%9A%E4%BB%8E%E6%95%B0%E6%8D%AE%E5%88%B0%E5%86%B3%E7%AD%96%EF%BC%8C%E4%BB%A5EVA%E4%B8%BA%E7%BD%97%E7%9B%98%E5%BC%95%E9%A2%86%E4%BC%81%E4%B8%9A%E4%BB%B7%E5%80%BC%E6%8C%81%E7%BB%AD%E5%A2%9E%E9%95%BF\"><\/span>\u7ed3\u8bed\uff1a\u4ece\u6570\u636e\u5230\u51b3\u7b56\uff0c\u4ee5EVA\u4e3a\u7f57\u76d8\u5f15\u9886\u4f01\u4e1a\u4ef7\u503c\u6301\u7eed\u589e\u957f<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>\u7efc\u4e0a\u6240\u8ff0\uff0c\u7ecf\u6d4e\u589e\u52a0\u503c\uff08EVA\uff09\u8fdc\u975e\u4e00\u4e2a\u5b64\u7acb\u7684\u8d22\u52a1\u6307\u6807\uff0c\u5b83\u4ee3\u8868\u4e86\u4e00\u5957\u5c06\u80a1\u4e1c\u4ef7\u503c\u6700\u5927\u5316\u6df1\u5ea6\u878d\u5165\u4f01\u4e1a\u8840\u6db2\u7684\u5b8c\u6574\u7ba1\u7406\u54f2\u5b66\u3002\u5b83\u8981\u6c42\u7ba1\u7406\u8005\u50cf\u6240\u6709\u8005\u4e00\u6837\u601d\u8003\uff0c\u5bf9\u6bcf\u4e00\u4efd\u8d44\u672c\u7684\u6548\u7387\u8d1f\u8d23\u3002\u7136\u800c\uff0c\u7406\u5ff5\u7684\u5148\u8fdb\u6027\u5fc5\u987b\u4f9d\u8d56\u4e8e\u5de5\u5177\u7684\u6709\u6548\u6027\u3002\u6ca1\u6709\u4e00\u4e2a\u5f3a\u5927\u7684\u6570\u5b57\u5316\u7cfb\u7edf\u4f5c\u4e3a\u652f\u6491\uff0cEVA\u7ba1\u7406\u6781\u6613\u6d41\u4e8e\u5f62\u5f0f\uff0c\u6ca6\u4e3a\u7a7a\u6d1e\u7684\u53e3\u53f7\u3002<\/p>\n<p>\u6211\u4eec\u6e05\u6670\u5730\u770b\u5230\uff0c\u73b0\u4ee3ERP\u7cfb\u7edf\uff0c\u7279\u522b\u662f\u90a3\u4e9b\u5177\u5907\u9ad8\u5ea6\u7075\u6d3b\u6027\u548c\u96c6\u6210\u6027\u7684\u5e73\u53f0\uff0c\u662f\u6210\u529f\u843d\u5730EVA\u7ba1\u7406\u3001\u5b9e\u73b0\u7cbe\u7ec6\u5316\u8d44\u91d1\u4f18\u5316\u7684\u5173\u952e\u6280\u672f\u5e95\u5ea7\u3002\u5b83\u5c06\u5206\u6563\u7684\u6570\u636e\u8f6c\u5316\u4e3a\u96c6\u4e2d\u7684\u6d1e\u5bdf\uff0c\u5c06\u590d\u6742\u7684\u8ba1\u7b97\u8f6c\u5316\u4e3a\u81ea\u52a8\u7684\u62a5\u544a\uff0c\u6700\u7ec8\u5c06\u6ede\u540e\u7684\u5206\u6790\u8f6c\u5316\u4e3a\u5b9e\u65f6\u7684\u51b3\u7b56\u652f\u6301\u3002\u901a\u8fc7\u5c06EVA\u6a21\u578b\u5d4c\u5165ERP\uff0c\u4f01\u4e1a\u5f97\u4ee5\u6784\u5efa\u4e00\u4e2a\u4ece\u6218\u7565\u76ee\u6807\u5230\u65e5\u5e38\u8fd0\u8425\uff0c\u518d\u5230\u7ee9\u6548\u8003\u6838\u7684\u4ef7\u503c\u7ba1\u7406\u95ed\u73af\u3002<\/p>\n<p>\u4f5c\u4e3a\u957f\u671f\u89c2\u5bdf\u4f01\u4e1a\u6570\u5b57\u5316\u8f6c\u578b\u7684\u5206\u6790\u5e08\uff0c\u6211\u4eec\u5411\u6bcf\u4e00\u4f4d\u81f4\u529b\u4e8e\u6784\u5efa\u957f\u671f\u6838\u5fc3\u7ade\u4e89\u529b\u7684\u4f01\u4e1a\u51b3\u7b56\u8005\u53d1\u51fa\u884c\u52a8\u53f7\u53ec\uff1a\u662f\u65f6\u5019\u5ba1\u89c6\u60a8\u73b0\u6709\u7684\u7ba1\u7406\u5de5\u5177\u4e86\u3002\u8bf7\u7acb\u5373\u8bc4\u4f30\u5b83\u4eec\u662f\u5426\u80fd\u591f\u652f\u6491\u60a8\u4ece\u5229\u6da6\u5bfc\u5411\u8fc8\u5411\u4ef7\u503c\u5bfc\u5411\u7684\u6218\u7565\u8f6c\u578b\u3002\u62e5\u62b1\u4ee5EVA\u4e3a\u6838\u5fc3\u7684\u6570\u5b57\u5316\u7ba1\u7406\u4f53\u7cfb\uff0c\u4e0d\u4ec5\u662f\u5bf9\u8d22\u52a1\u8d44\u91d1\u4f7f\u7528\u7684\u4f18\u5316\uff0c\u66f4\u662f\u5bf9\u4f01\u4e1a\u672a\u6765\u6301\u7eed\u589e\u957f\u80fd\u529b\u7684\u6218\u7565\u6295\u8d44\u3002<\/p>\n<p><strong>\u7acb\u5373\u514d\u8d39\u8bd5\u7528\u652f\u9053\u5e73\u53f0\uff0c\u5f00\u542f\u60a8\u7684\u4f01\u4e1a\u4ef7\u503c\u589e\u957f\u65b0\u7bc7\u7ae0\u3002<\/strong><\/p>\n<h2><span class=\"ez-toc-section\" id=\"%E5%85%B3%E4%BA%8EERP%E4%B8%8EEVA%E7%9A%84%E5%B8%B8%E8%A7%81%E9%97%AE%E9%A2%98_FAQ\"><\/span>\u5173\u4e8eERP\u4e0eEVA\u7684\u5e38\u89c1\u95ee\u9898 (FAQ)<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<h3><span class=\"ez-toc-section\" id=\"1_%E6%88%91%E4%BB%AC%E6%98%AF%E4%B8%80%E5%AE%B6%E4%B8%AD%E5%B0%8F%E5%9E%8B%E4%BC%81%E4%B8%9A%EF%BC%8C%E5%AE%9E%E6%96%BDEVA%E7%AE%A1%E7%90%86%E4%BD%93%E7%B3%BB%E6%98%AF%E5%90%A6%E8%BF%87%E4%BA%8E%E5%A4%8D%E6%9D%82%EF%BC%9F\"><\/span>1. \u6211\u4eec\u662f\u4e00\u5bb6\u4e2d\u5c0f\u578b\u4f01\u4e1a\uff0c\u5b9e\u65bdEVA\u7ba1\u7406\u4f53\u7cfb\u662f\u5426\u8fc7\u4e8e\u590d\u6742\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>\u5bf9\u4e8e\u4e2d\u5c0f\u578b\u4f01\u4e1a\u800c\u8a00\uff0c\u76f4\u63a5\u7167\u642c\u5927\u578b\u4f01\u4e1a\u7684\u5168\u5957\u590d\u6742EVA\u8c03\u6574\u6a21\u578b\u786e\u5b9e\u53ef\u80fd\u8fc7\u4e8e\u6c89\u91cd\u3002\u7136\u800c\uff0cEVA\u7684\u6838\u5fc3\u601d\u60f3\u2014\u2014\u5373\u5229\u6da6\u5fc5\u987b\u8986\u76d6\u8d44\u672c\u6210\u672c\u2014\u2014\u662f\u666e\u9002\u7684\u3002\u4e2d\u5c0f\u578b\u4f01\u4e1a\u53ef\u4ee5\u4ece\u4e00\u4e2a\u201c\u7b80\u5316\u7248\u201d\u7684EVA\u5f00\u59cb\u3002\u4f8b\u5982\uff0c\u521d\u671f\u53ef\u4ee5\u4e0d\u8fdb\u884c\u590d\u6742\u7684\u4f1a\u8ba1\u8c03\u6574\uff0c\u76f4\u63a5\u4f7f\u7528\u201c\u8425\u4e1a\u5229\u6da6 - \uff08\u603b\u8d44\u4ea7 \u00d7 \u4f30\u8ba1\u7684\u8d44\u672c\u6210\u672c\u7387\uff09\u201d\u4f5c\u4e3a\u8fd1\u4f3c\u7684EVA\u3002\u5173\u952e\u5728\u4e8e\u5efa\u7acb\u201c\u8d44\u672c\u6709\u6210\u672c\u201d\u7684\u610f\u8bc6\u3002\u501f\u52a9\u50cf\u652f\u9053\u5e73\u53f0\u8fd9\u6837\u7075\u6d3b\u7684\u65e0\u4ee3\u7801\u5de5\u5177\uff0c\u53ef\u4ee5\u4f4e\u6210\u672c\u3001\u5feb\u901f\u5730\u642d\u5efa\u4e00\u4e2a\u8f7b\u91cf\u7ea7\u7684EVA\u8ba1\u7b97\u548c\u8ffd\u8e2a\u6a21\u5757\uff0c\u968f\u7740\u7ba1\u7406\u6c34\u5e73\u7684\u63d0\u5347\u518d\u9010\u6b65\u6df1\u5316\u3002<\/p>\n<h3><span class=\"ez-toc-section\" id=\"2_%E9%99%A4%E4%BA%86%E8%B4%A2%E5%8A%A1%E9%83%A8%E9%97%A8%EF%BC%8C%E4%BC%81%E4%B8%9A%E8%BF%98%E6%9C%89%E5%93%AA%E4%BA%9B%E9%83%A8%E9%97%A8%E5%BA%94%E8%AF%A5%E5%85%B3%E6%B3%A8EVA%E6%8C%87%E6%A0%87%EF%BC%9F\"><\/span>2. \u9664\u4e86\u8d22\u52a1\u90e8\u95e8\uff0c\u4f01\u4e1a\u8fd8\u6709\u54ea\u4e9b\u90e8\u95e8\u5e94\u8be5\u5173\u6ce8EVA\u6307\u6807\uff1f<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p>EVA\u662f\u4e00\u4e2a\u5168\u5458\u6027\u7684\u4ef7\u503c\u7ba1\u7406\u5de5\u5177\uff0c\u7edd\u975e\u8d22\u52a1\u90e8\u95e8\u7684\u4e13\u5229\u3002<\/p>\n<ul>\n<li><strong>\u9ad8\u5c42\u7ba1\u7406\u5c42\uff08CEO\/GM\uff09\uff1a<\/strong> \u5bf9\u516c\u53f8\u6574\u4f53EVA\u8d1f\u8d23\uff0c\u5236\u5b9a\u4ef7\u503c\u521b\u9020\u6218\u7565\u3002<\/li>\n<li><strong>\u9500\u552e\u90e8\u95e8\uff1a<\/strong> \u5173\u6ce8\u4e0e\u9500\u552e\u76f8\u5173\u7684\u8d44\u672c\u5360\u7528\uff0c\u5982\u5e94\u6536\u8d26\u6b3e\u548c\u4e3a\u652f\u6301\u9500\u552e\u800c\u50a8\u5907\u7684\u4ea7\u6210\u54c1\u5e93\u5b58\u3002\u4ed6\u4eec\u7684\u76ee\u6807\u5e94\u662f\u6700\u5927\u5316\u201c\u6bcf\u5355\u4f4d\u9500\u552e\u6240\u521b\u9020\u7684EVA\u201d\u3002<\/li>\n<li><strong>\u751f\u4ea7\/\u8fd0\u8425\u90e8\u95e8\uff1a<\/strong> \u5173\u6ce8\u5728\u5236\u54c1\u5e93\u5b58\u3001\u56fa\u5b9a\u8d44\u4ea7\u5468\u8f6c\u7387\u7b49\uff0c\u76ee\u6807\u662f\u63d0\u9ad8\u8d44\u4ea7\u8fd0\u8425\u6548\u7387\uff0c\u7528\u66f4\u5c11\u7684\u8d44\u672c\u6295\u5165\u521b\u9020\u66f4\u591a\u7684\u4ea7\u51fa\u3002<\/li>\n<li><strong>\u91c7\u8d2d\u90e8\u95e8\uff1a<\/strong> \u901a\u8fc7\u4f18\u5316\u4ed8\u6b3e\u5468\u671f\uff08\u5ef6\u957f\u5e94\u4ed8\u8d26\u6b3e\u5468\u671f\uff09\u3001\u964d\u4f4e\u539f\u6750\u6599\u5e93\u5b58\u6765\u51cf\u5c11\u8d44\u91d1\u5360\u7528\u3002<\/li>\n<li><strong>\u7814\u53d1\u90e8\u95e8\uff1a<\/strong> \u8bc4\u4f30\u65b0\u4ea7\u54c1\u5f00\u53d1\u7684\u6295\u8d44\u56de\u62a5\u662f\u5426\u80fd\u8d85\u8d8a\u8d44\u672c\u6210\u672c\uff0c\u4e3a\u516c\u53f8\u5e26\u6765\u6b63\u7684EVA\u3002<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"3_%E5%AE%9E%E6%96%BDEVA%E5%90%8E%EF%BC%8C%E5%A6%82%E4%BD%95%E8%B0%83%E6%95%B4%E7%8E%B0%E6%9C%89%E7%9A%84%E5%91%98%E5%B7%A5%E7%BB%A9%E6%95%88%E8%80%83%E6%A0%B8%E4%BD%93%E7%B3%BB%EF%BC%88KPI%EF%BC%89%EF%BC%9F\"><\/span>3. \u5b9e\u65bdEVA\u540e\uff0c\u5982\u4f55\u8c03\u6574\u73b0\u6709\u7684\u5458\u5de5\u7ee9\u6548\u8003\u6838\u4f53\u7cfb\uff08KPI\uff09\uff1f<span 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