Deficiencies and Countermeasures of Financial Indicators in Enterprise Performance Evaluation

DOI

10.2991/icpel-18.2018.69How to use a DOI?

Keywords

performance evaluation, financial indicator, cash flow, EVA growth rate

Abstract

In enterprise performance evaluation, the rationality of the selection of financial indicators has an important influence on the evaluation result. The paper analyzes the financial indicators used in current financial evaluation, finds its existing problems, and proposes that enterprises can gradually improve performance evaluation system of enterprises by introducing cash flow indicator, non-financial indicator, using EVA indicator and other methods, to provide efficient basis of decision theories for enterprise managers.

Copyright

© 2018, 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/).

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TY  - CONF
AU  - Yanli Li
PY  - 2018/10
DA  - 2018/10
TI  - Deficiencies and Countermeasures of Financial Indicators in Enterprise Performance Evaluation
BT  - Proceedings of the 2018 3rd International Conference on Politics, Economics and Law (ICPEL 2018)
PB  - Atlantis Press
SP  - 297
EP  - 301
SN  - 2352-5398
UR  - https://doi.org/10.2991/icpel-18.2018.69
DO  - 10.2991/icpel-18.2018.69
ID  - Li2018/10
ER  -