摘要
EVA作为所有成本被扣除后的剩余价值,常用来评价有形资产占比大、带息债务较少的白酒行业业绩具有很高的合理性。本文以泸州老窖为例,根据公司近5年财务报告数据计算企业的EVA值,针对白酒行业的特点对泸州老窖进行业绩评价,分析结论并提出建议。
As the residual value after deducting all costs,EVA is highly reasonable to evaluate the performance of enterprises,especially the performance of liquor industry,which has a large proportion of tangible assets and less interest-bearing debt.This paper takes Luzhou Laojiao as an example,calculates the EVA value according to the company's financial report data in the past five years,and combines the characteristics of the liquor industry to evaluate the performance of Luzhou Laojiao,and puts forward suggestions based on the analysis conclusions.
作者
高畅
GAO Chang(College of Economics and Management,Tianjin University of Science and Technology,Binhai 300450,China)
出处
《科技创新与生产力》
2023年第6期66-68,共3页
Sci-tech Innovation and Productivity
关键词
业绩评价
经济增加值
泸州老窖
performance evaluations
economic value added
Luzhou Laojiao
