Tiandi Science and Technology Co., Ltd
Product Number：
EN_2016KJYGSCW_3237
Page Views：
684
CaseName：
Tiandi Science and Technology Co., Ltd
Authors：
Zhi Xiaoqiang
Author Affiliation：
Renmin University of China
Enterprise/Organization：
Tiandi Science and Technology Co., Ltd
Industry：
Energy
Discipline：
Accounting & Corporate Finance
Scale：
Large
Language：
English
Type of Case：
Decision Case
KeyWords：
-
Abstract：
Tiandi Science and Technology Co., Ltd(Stock Symbol: 600582, hereunder referred as “Tiandi Tech”), located in Beijing, is held by the state-owned China Coal Technology Engineering Group. As required by SASAC, state-owned companies must use EVA to measure their operating results. To fully maximize the EVA, some state-owned companies decompose EVA to their subsidiaries, so do CCTEG. Now whether or not subsidiaries like Tiandi Tech should again decompose the EVA remain a question. Although pros and cons both exist and companies should take their unique circumstances into account, this case can provide us with comprehensive perspectives to analyze this question and guide us in the future studies.
Intended Audience：
Undergraduate,EE,MBA,EMBA
Data Source：
Primary
Publication Date：
2014
Revision Date：
2016
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