浅议EVA、ABC与BSC的融合

摘要

The article tries to integrate the economic value added, the activity-based costing and the Balanced Scorecard from the perspective of creating enterprise value. In particular, the basis and method of integration are discussed, making the economic value added, the activity-based costing and the balanced scorecard score card to learn from each other, forming a more complete value creation system which is conducive to business value creation analysis.%文章从企业价值创造的角度尝试将经济附加值、作业成本法和平衡计分卡进行融合,具体从融合的基础和融合的方法两方面进行了探讨,使得经济附加值,作业成本法和平衡计分卡三者取长补短,形成了一个较完整的价值创造系统,有利于企业价值创造的分析.