Study for thermal power enterprises' business performance based on EVA

摘要

This thesis aimed at the malpractice existing in traditional accounting method (putting emphasis on net profit and return on investment) and used Economic Value Added (EVA) Evaluation Method to evaluate thermal power enterprises' performance. This article established EVA index system for thermal power enterprise, and made a contrast analysis by applying these two methods into some financial data of certain thermal power listed company. It showed EVA can reflect more effectively how power plant operated than traditional way. It encouraged managers to control the production and operation costs more strictly, make reasonable investment, thereby EVA method could enhance thermal power enterprise operating Efficiency and improve capital returns.