:
Ҫο
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ABSTRACT
Ŀ ¼
һеĸ... 1
... 1
֪ʶ¹ٵ... 2
һ֪ʶõں... 2
֪ʶ´ڵ... 2
... δǩ
ġ... 3
塢... 3
... 3
¼... 4
Ҫο... 5
... 6
йзʽо
һеĸ
ɹҵIJԱʾһǡΪڱҵΡԴ⣻شĽǣΪЧõռ9.57%Ϻõռ35.11%ʹýϲռ13.8%оôռ31.4%
˾ҵ۷Ӧͳƣ1ʾ
1 ҵ۷ӦͳƢ
| Ӧ ۷ | Ѿ | Dz | δ | ˽ |
| ִԤ | 99% | 1% | ||
| Ŀ | 94% | 3% | 2% | 1% |
| Ͷʱ | 71% | 6% | 18% | 5% |
| ֽ | 70% | 7% | 17% | 6% |
| ƽƷֿ | 24% | 21% | 29% | 26% |
NCFt=EBITt(1-tR)+Dt+Mt+Rt 1
ڣ1ʽУNCFtΪt˰ֽEBITtΪtϢ˰ǰtRΪõҵ˰˰ʣDtΪt۾ɶMtΪt̯RtΪt̯
֪ʶ¹ٵ
һ֪ʶը֪ʶѾΪƶʱһǿĶ
һ֪ʶõں
ν֪ʶãʵ֪ʶΪչһȫµᾭ̣е֪ʶʱʲͶλ÷չһ廯ͿɳҪص㣶Դͳҵ²ͷչĹƴ˾ij
ޣ֪ʶ´ڵ
ͳĹϵѲӦʱõķչơڵҪ¼棺
1ڻۡ档ͳĹϵѲӦʱõķչơڵҪ¼
2.
3.
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ġ
塢
ⷽ·һԽԽ
¼
[ڴ˼ݣûдֱӽҳɾɾҳҪעҳüĸı]
Ҫο
1.Ծ̽21͵Ĺϵ, ƻ¿200720ڡ
13. []ءS. ƽƷֿõҵϵ, ҵ۾ԡ19992ڡ
15.ӧȣơ20021µ2档
16.[]ءS. 룡ơƾѧ19981档
18. ҹСҵģʽ̽֡ https://www.canet.com.cn/wenyuan/kjlw/glkj/200811/05-89069.html 2008820ա
19.Graham Francis and Care Minchington, Value-based management in practice Management Accounting UKVol. 234, 1999.
20. R. H. Coase, The Nature of the Firm, Econmoica, November 1937.
21.D.Solomons, Divisional Performance: Measurement and Control, Homewood, IL Dow Jones-Irwin, 1978.
ԣ
[ڴ˼ݣûдֱӽҳɾɾҳҪעҳüĸı]
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Graham Francis and Care Minchington, Value-based management in practice Management Accounting UKVol.234, 1999p22-24.
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