案例编号:
CN_2016KJYGSCW_8429
案例名称:
经济增加值是否适用?——天地科技公司案例
译名:
Tiandi Tech: The Applicability of EVA to Subsidiaries
英文关键词:
Tiandi Tech; EVA; Management Accounting
中文摘要:
天地科技股份有限公司(以下简称“天地科技”),是国内煤炭行业具有全套高效煤炭生产机械装备综合配套能力和集科研、自主创新和设备制造一体化的上市公司。天地科技是中国煤炭科工集团有限公司(以下简称“中国煤炭科工”)的二级子企业,接受中国煤炭科工的年度综合考评,其中对经营业绩考评的一项重要指标为经济增加值。现在,是否该对其下属子企业延续经济增加值的考评成为了天地科技面临的问题。在天地科技内部,大家对这一问题存在争议。本案例描述了天地科技使用经济增加值对其下属企业进行考评的利弊,虽未给出明确结论,但对于其他上市国有子公司具有借鉴意义。
英文摘要:
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.
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