Deficiencies and Countermeasures of Financial Indicators in Enterprise Performance Evaluation
Available Online October 2018.
- https://doi.org/10.2991/icpel-18.2018.69How to use a DOI?
- performance evaluation, financial indicator, cash flow, EVA growth rate
- 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.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
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 - https://doi.org/10.2991/icpel-18.2018.69 ID - Li2018/10 ER -