EVA AND PERFORMANCE MANAGEMENT

EVA与绩效管理

http://exed.ceibs.edu

2012

1

EVA与绩效管理日期/语言/地点：

2012年6月18日-20日/英语授课配汉语交替翻译/上海

课程费用：人民币28,800元

更多信息请访问：http://exed.ceibs.edu

目标本课程旨在从应用经济增加值（EVA）的视角探索考量企业绩效问题，

帮助学员掌握如何设计、实施和管理一套组织绩效衡量体系，来鼓励企

业的各个组成部分精诚合作、提高效能。

对象本课程适用于各行各业中所有关注组织绩效改进的中高层管理人员，如

董事会成员、总裁、总经理、总监等等。

受益通过该课程的学习，学员将：

• 学会应对为达成绩效而产生的各种问题，如不断变化的情况、复杂性

和不确定性

• 学习如何将企业的战略性关键成功因素与企业的绩效衡量指标相联系

• 了解如何为其所在企业、职能部门或业务部门设计记分卡体系

• 学会评估以达成绩效为目标的组织设计

• 建立战略地图来指引绩效衡量指标层层下推从而贯彻到整个组织中

• 创建系统且实用的框架，来分析绩效衡量体系，以确保其稳健性，并

能激发员工的预期行为

• 将EVA管理系统与运营管理、财务政策、战略和公司治理进行有效整

合，为高级管理层和董事会提供可靠可控的解决方案

• 了解EVA的定义、测算方法，并将其与公认会计准则（GAAP）常用

指标进行对比

• 了解如何在EVA管理系统中结合不同的文化偏好，有针对性地定制该

系统

课程内容• 建立绩效衡量体系和其所面临的挑战

• 利用非财务衡量指标使之与战略协调一致

• 设计与战略相匹配的记分卡体系

• 调整绩效衡量指标以适应变化

• EVA的风险管理和资产管理

• 在公司决策制定中运用资本结构决策（财务政策）

• 收购定价与融资

• 引入衡量公司业绩的最新指标：财富增加值和相对财富增加值

• 设计激励合同，完善公司治理

企业战略落实与否和绩效管理是否有效有着密切的联系。俗话说种瓜得

瓜，种豆得豆，若绩效衡量与企业战略背道而驰，战略必将走向失败。

为实现组织长期价值最大化，确保战略有效实施，管理层应当采取何种

绩效管理流程与体系？绩效体系的建立与实施有何难点？应当如何应

对？

2

EVA and Performance ManagementDate / Language / Venue:

June 18-20, 2012 / English with sequential Chinese interpretation /

Shanghai

Fee: RMB 28,800

For more information, please visit http://exed.ceibs.edu

The success of business strategies is largely dependent on the

effectiveness of performance management. You get what you measure. A

strategy is doomed to fail if the performance management system is not

aligned with it. What performance management process and system

should the management adopt to maximise the long term value in an

organisation and to ensure the effective implementation of strategies?

What are the challenges of establishing and implementing a performance

management system? How to address these challenges?

ObjectiveThe programme is designed to provide a framework of applying

Economic Value Added (EVA) to performance management, helping

participants learn how to design, implement and manage an

organisational performance measurement system, which enhances the

collaboration and effectiveness across various parts of an organisation.

Who Should AttendThe programme is suitable for managers and executives from various

industries who are concerned with improving organisational performance,

e.g. board members, presidents, general managers, directors, etc.

Programme BenefitsParticipants in the programme will learn how to:

• Deal with the increasing dynamics, complexities, uncertainties and

ambiguity surrounding the delivering of results

• Link performance measures to the key success factors of the strategy

• Design a scorecard for their business, function or operation

• Assess organisational design for delivering results

• Build a strategy map to guide the cascading of performance measures

throughout the organisation

• Create a systematic and practical framework for analysing performance

measurement systems and insuring their robustness and ability to

motivate the intended behaviour

• Use the EVA management system to integrate operations management,

financial policy, strategy and corporate governance into a manageable

solution for both senior managements and boards of directors

• Define and measure EVA and compare its efficacy with more standard

and popular measures that are derived from Generally Accepted

Accounting Principles (GAAP)

• Customise the EVA management system by incorporating cultural

preferences into it

Programme Coverage• The challenge of building performance measurement systems

• Using non-financial measures to align measurements to the strategy

• Designing a scorecard system aligned with strategy

• Adapting performance measures for change

• Risk management and asset management in the world of EVA

• Incorporating the capital structure decision (financial policy) into

corporate decision making

• Acquisition pricing and financing

• Introducing the newest measure of corporate performance: Wealth

Added and Relative Wealth Added

• Designing incentive contracts as part of corporate governance

3

课程安排

第一天

上午 • 建立绩效衡量体系和其所面临的挑战

• 以绩效为导向的组织与报告体系

下午 • 利用非财务衡量指标使之与战略协调一致

第二天

上午 • 设计与战略相匹配的记分卡体系

下午 • 调整绩效衡量指标以适应变化

• 将协调一致的衡量指标层层下推从而贯彻到整个组织中

第三天

上午 • EVA的风险管理和资产管理

－比较公司的会计和经济模型

－界定使长期价值最大化必不可少的关键行为

• 在公司决策制定中运用资本结构决策（财务政策）

－使用会计框架的风险

－界定借债能力

－运用新的、罕见的融资工具

下午 • 收购定价与融资

－如何设定收购候选对象的价格上限

－评估常见的收购决策准则

－检验收购候选对象的新准则

• 引入衡量公司业绩的最新指标：财富增加值和相对财富增

加值

• 设计激励合同，完善公司治理

－制定高级管理层及其直接下属的激励合同

－在组织中逐层推行激励合同

－来自各国的案例说明

有幸参加了贵校管理课程《EVA与绩效管理》的学习，甚感受益匪

浅，教授深入浅出的案例化教学使我耳目一新。

首先，我第一次认识到EVA价值体系评估企业的经营业绩意义重要。

EVA更多地赋予了经济学上的意义，告诉我们机会成本的重要。联系

我们企业，我想这样具备实战经验的课程和教授都是我们所需要的。

理论与实践的结合是我们从事企业实践的经营人员的必修课。

第二，平衡计分卡的课程在短短的课时里显得比较直观。平衡计分卡

作为把企业及其内部各部门的任务和决策转化为多样的、相互联系的

目标，然后再把目标分解成多项指标的多元业绩评价系统，对我们的

实际指导意义是明显不过的。评价系统有助于企业实现战略目标，以

便建立综合衡量的指标和促使企业竞争的成功、战略目标的实现。教

学内容既有整体思想，又有局部概念，充分体现了战略目标、财务、

内部流程、学习与成长等动因之间平衡的重要性。

第三，教学的精心安排和方法都体现了贵校开展此类管理课程的经

验。

王亚娟

人力资源部副总经理

上海国盛（集团）有限公司

Programme Schedule

Day 1

morning • The Challenge of Building Performance Measurement

Systems

• Organising for Results and Reporting Systems

afternoon • Using Non-Financial Measures to Align Measurements

to the Strategy

Day 2

morning • Designing a Scorecard System Aligned with Strategy

afternoon • Adapting Performance Measures for Change

• Cascading Measures that are Aligned Throughout the

Organisation

Day 3

morning • Risk Management and Asset Management in the World

of EVA

− Comparing the accounting and economic models of

the firm

− Defining the critical behaviours necessary to

maximise long term value

• Incorporating the Capital Structure Decision (Financial

Policy) into Corporate Decision Making

− The dangers of using the accounting framework

− Defining debt capacity

− The use of new and unusual financing instruments

afternoon • Acquisition Pricing and Financing

− How to set upper limit prices on acquisition

candidates

− Evaluating popular decision rules regarding

acquisitions

− A new set of rules for examining acquisition

candidates

• Introducing the Newest Measure of Corporate

Performance: Wealth Added and Relative Wealth Added

• Designing Incentive Contracts as Part of Corporate

Governance

− For senior management and their immediate direct

reports

− Cascading incentive contracts down through the

organisation

− Substantive case illustrations across national

boundaries

4

I’ve benefited a lot from the "EVA and Performance Management"

programme and I’m also deeply impressed by the professors’

case-based teaching approach which made it possible to explain

profound theories in a simply way.

First, this programme made me realise, for the first time, how important

EVA is to the evaluation of business performance. EVA emphasises the

importance of opportunity cost, and measures a company’s

performance from the perspective of economics. This kind of

programme is exactly what the business world needs because it offers

practical experience by integrating knowledge with real-world practices.

Second, this programme, though offering just a brief introduction of

balanced scorecard due to time constraints, fully illustrated the

importance of balancing the four perspectives in order to fulfill strategic

objectives - (a) the customer perspective, (b) the financial perspective,

(c) the learning and growth perspective, and (d) the internal business

process perspective. Balanced scorecard offers practical guidance to

businesses for it can translate an organisation's mission statement and

overall business strategy into specific, quantifiable goals and monitor

the organisation's performance in terms of achieving these goals.

Third, the carefully-designed teaching schedule and methodology fully

reflected CEIBS’ profound experience in executive development

education.

Wang Yajuan

Deputy GM of the HR Department

Shanghai Guosheng Group Co., Ltd

5

Educational Background: MBA and Ph.D., Union College, U.S.A.

Teaching/Research Interests: The courses Professor Carr teaches include managerial accounting, managerial planning and control, finance for executives, strategic cost systems, and performance management and measurement. His research interests include cost of quality, the role of finance and the CFO, multinational transfer pricing, and activity based management and performance measurement.

Academic Achievements:Professor Carr is the author of over 30 articles, 20 teaching cases, and co-author of books like Total Quality Management: A Cross-Functional Perspective, Guide to Cost Management and the forthcoming Assessing the Strategic Impact of Enterprise Resource Planning (ERP) Systems. His articles can be found in journals like Management Accounting, Journal of Cost Management, Strategic Performance Measurement, International Journal of Strategic Cost Management and Sloan Management Review.

Corporate Experience:Prior to starting his academic career, Professor Carr spent 18 years in the industrial sector where he served as a department director, CFO and Vice President with Kollmorgen Corporation, a publicly held diversified electronics company, and President and CEO of OSRAM Corporation, the U.S. and Canadian subsidiary of OSRAM GmbH. He also provided management consulting services for several multinational companies such as Lucent, GE, IBM, Siemens, Pitney-Bowes, Accenture and Xerox. He has been doing consulting in the role of the CFO and the function of the finance organisation. He has also helped some large finance organisations become strategic business partners.

Visiting Professor, CEIBS

Professor of Management Accounting, Babson College

Lawrence Carr中欧国际工商学院客座教授

百森商学院管理会计学教授

教育背景：

美国联合学院，工商管理硕士及博

士学位

教学/研究领域：

Carr教授执教的课程包括管理会

计、管理计划与控制、高层经理财

务、战略性成本系统、业绩管理与

衡量。他的研究领域包括质量成

本、财务和CFO的角色、跨国转移

价格定价、作业成本管理以及业绩

衡量。

学术成就：

Carr教授先后发表了30多篇文章、

20篇教学案例，并与他人合著了

《全面质量管理：一种跨职能方

式》、《成本管理指导》以及即将

出 版 的 《 评 估 企 业 资 源 规 划

（ERP）系统的战略影响》。他有

许多文章刊登在《管理会计》、

《成本管理杂志》、《战略性业绩

衡量》、《战略性成本管理国际杂

志》以及《斯隆管理评论》等刊物

上。

企业经验：

在开始其学术生涯以前，Carr教授

曾在工业界工作了18年多。其

间，他先后担任了科尔摩根这家多

元化电子公司的部门主管、CFO及

副总裁、欧司朗公司北美分公司的

总裁与首席执行官等职。他还担任

管理顾问，为多家跨国公司提供咨

询服务，其客户有朗讯、通用电

气、IBM、西门子、必能宝、埃森

哲以及施乐等。他在CFO的角色以

及财务组织的功能方面有丰富的咨

询经验。他曾成功帮助几家大型的

财务组织成为企业的战略业务伙

伴。

课程主任 Programme Director

6

日期/语言/地点

2012年6月18日-20日 / 英语授课配汉语交替翻译 / 上海（上海市浦东红枫路699号中欧国际工商学院）

申请程序

申请者可以通过以下方式申请课程：

在线申请。请登陆中欧高层经理培训课程网站http://exed.ceibs.edu，选定您想要申请的课程，点击在线申

请即可进行课程申请。

您也可以致电中欧客户服务小组索取课程申请表，填写完整之后传真、电子邮件或邮寄至中欧客户服务小

组即可完成课程申请。

课程申请必须在开课前20日前完成。所有申请根据先后顺序进行审核，席位以中欧最终确认为准。开课前20

日内收到的申请视具体情况而定。如需咨询详情，请联络我院设于上海、北京和深圳的客户服务小组。

收费

整个课程费用人民币28,800元，包括学费、案例使用费、午餐费、资料费、文具费、其他相关材料费，以及

口译和笔译费用（如有需要）。课程费用应在开课前15日前全部缴清。开课前15日内提出申请时需立即付

费。

撤销席位

开课前15日（含第15日）之前取消课程，将退还全部学费，因为退款所发生的费用由学员/学员企业承担。

在开课前15日之内取消课程，将收取应付学费总额的20％。开课后，学员因任何原因自行退出学习，学费概

不退还。

联系我们

客户服务小组

中欧国际工商学院

高层经理培训部

上海市浦东新区红枫路699号

邮编：201206

电话：(86 21) 2890 5187/5197

传真：(86 21) 2890 5183

电子邮件：exed@ceibs.edu

网址：http://exed.ceibs.edu

客户服务小组

中欧国际工商学院北京校园

北京市海淀区东北旺西路8号

中关村软件园20号楼

邮编：100193

电话：(86 10) 8296 6688

传真：(86 10) 8296 6677

电子邮件：exed@ceibs.edu

客户服务小组

中欧国际工商学院深圳代表处

深圳市福田中心区益田路6003号荣超商务中心A座8层

邮编：518026

电话：(86 755) 3337 8136

传真：(86 755) 3337 8113

电子邮件：exed@ceibs.edu

中欧EDP在新浪微博（http://weibo.com/ceibsedp）

中欧EDP在腾讯微博（http://t.qq.com/ceibsedp）

教授关于《EVA与绩效管理》的课程，深入浅出地诠释了EVA的核心理

论，而演讲嘉宾关于“EVA与绩效管理在企业中的具体实施”的演讲，则

生动地展示了EVA价值管理在企业中的成功运用，令我受益匪浅，更坚定

了我在宝钢发展推行EVA价值管理的信心和决心！

邹安

经营财务部总经理

宝钢发展有限公司

＊我院保留对课程信息（包括价格、日期、地点、师资、课程安排和其他细节等）进行调整的权利。

Date / Language / Venue June 18-20, 2012/ English with sequential Chinese interpretation / Shanghai (CEIBS Shanghai campus, 699

Hongfeng Road, Pudong, Shanghai)

Admissions ProceduresApplicants can apply for the programme as follows:

Online application: Please visit the CEIBS Executive Education website http://exed.ceibs.edu, select the

programme you want to take, and click “Apply Now” to apply for the programme; or

Please call the CEIBS Customer Service Team for a printed Application Form, then fill in the form and send it

to the CEIBS Customer Service Team by fax, email or mail.

Applications are requested 20 days before the programme start date. Applications are reviewed as they arrive

and admissions are subject to the final confirmation of CEIBS. Any applications received after that date will be

considered on a space-available basis. For more information, please contact our customer service team in

Shanghai, Beijing or Shenzhen.

FeeThe cost of the programme is RMB28,800, which includes tuition, case licensing fees, lunches, stationery, other

course materials, and interpretation and translation fees if required. The full fee must be paid no later than 15 days

before the start of the programme. Applications made within 15 days of the start of a programme require

immediate payment.

CancellationsAny cancellation made 15 days or more prior to the programme start date is eligible for a full refund of programme

fees paid. However, the expenses arising therefrom shall be for the account of the applicant or his/her employer.

Any cancellation made less than 15 days prior to the programme start date shall be subject to a fee of 20 percent

of total programme fees. After the programme starts, no fees shall be refunded for participants who withdraw

from the programme for any reason.

* CEIBS reserves the right to amend information on this programme including price, date, location, faculty, daily schedule and other details.

Contact InformationCustomer Service Team

Executive Education Department

China Europe International Business School

699 Hongfeng Road, Pudong

Shanghai, 201206, P.R.C.

Tel: (86 21) 2890 5187 / 5197

Fax: (86 21) 2890 5183

E-mail: exed@ceibs.edu

Website: http://exed.ceibs.edu

Customer Service Team

CEIBS Beijing Campus

No.20, Zhongguancun Software Park, 8 Dongbeiwang

West Road, Haidian District, Beijing, 100193, P.R.C.

Tel: (86 10) 8296 6688

Fax: (86 10) 8296 6677

E-mail: exed@ceibs.edu

Customer Service Team

CEIBS Shenzhen Representative Office

8F, RongChao Business Centre Block A, 6003 Yitian Road,

Futian District, Shenzhen, 518026, P.R.C.

Tel: (86 755) 3337 8136

Fax: (86 755) 3337 8113

E-mail: exed@ceibs.edu

7

I’ve benefited a lot from the “EVA and Performance Management” programme delivered

by Professor who explained the profound theories in a simple way as well as the “EVA

and Performance Management in Action” lecture delivered by Guest Speaker who

provided a real-world example of successful EVA management. All these have

strengthened my confidence and determination to implement EVA management across

the entire Baosteel Development Co., Ltd.!

Zou An

General Manager Operations and Finance Department

Baosteel Development Co., Ltd.

姓名（先生／女士）

公司

省/国家

传真

填完此表后，将其邮寄或传真至我院

职务

地址

办公电话/手机

电子邮件

8

如需具体了解中欧国际工商学院高层经理培训课程，请在所需要了解的课程名前打勾。

关键客户管理

战略销售队伍管理

企业品牌的创建与管理

市场营销战略与规划

创新和新产品开发管理

财务

私募股权基金课程

战略投资决策管理

非财务经理的财务课程

决策者的财务报表解析课程

决策者的管理会计

运营管理

卓越服务管理

供应链管理

公益项目

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制）

领导艺术与管理教练课程

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谈判和决策

战略谈判课程

谈判和决策管理

组织与管理

驾驭变革: 提升组织效能与活力

管理心理学实践：用心管理

人才管理课程

EVA与绩效管理

人力资源管理：心理、人性、

文化

人力资源管理

市场营销

数字营销：营销的未来趋势

创建客户导向型组织

市场创建课程

新

新

新

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中欧－沃顿商学院合作公司治

理和董事会课程

综合管理

管理文凭课程（模块制）

管理发展课程（模块制）

战略

数字经济时代的战略反思

未来大趋势：前瞻性思考

企业并购与整合

博弈论实践：如何更有效地竞

争与合作？

发展组织能力，推动战略实施

战略实施

领导艺术

积极领导力

高绩效与可持续领导力

领导艺术与变革管理

新

新

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跨国经营

中欧-英士（INSEAD）国际商学

院合作中国企业欧洲经营之道

在华经营之道

高级管理

打造创新型企业：激发、管理

和成就创新（模块制）

中欧-哈佛商学院-IESE商学院

合作全球CEO课程（模块制）

中国CEO领导力课程：领导力

巅峰之旅（模块制）

中欧-哈佛商学院-清华经管学

院合作高级经理人课程（模块

制）

总经理课程（模块制）

首席营销官课程（模块制）

中欧-伦敦商学院合作首席财务

官课程（模块制）

医院院长领导力发展课程（模

块制）

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For more information about any CEIBS Executive Education programme, please tick it.

LeadershipProactive Leadership Programme

High Performance and

Sustainable Leadership

Leadership and Change

Management

Leadership and Coaching

Women in Leadership Programme

Negotiation &Decision-making

Strategic Negotiation Programme

Management of Negotiation and

Decision-making

Organisation &Management

Leading Change: Enhancing

Organisation’s Effectiveness and

Viability

Managerial Psychology in Practice

Talent Management Programme

EVA and Performance Management

Human Resources Management:

Psychology, Human Nature and

Culture

Human Resources Management

Marketing & SalesDigital Marketing: The Future of

Your Marketing

Creating a Customer-centric

Organisation

Market Creation Programme

Key Account Management

Strategic Sales Forces Management

Building and Managing Brands

Marketing Strategy and Planning

Management of Innovation and

New Product Development

Finance Private Equity Managment

Programme

Managing Strategic Investment

Decisions

Finance for Non-financial

Executives

Financial Statements Interpretation

for Decision-makers

Managerial Accounting for

Decision-makers

Operations Management

Delivering Service Excellence

Supply Chain Management

Special OfferingChina Entrepreneurial Leadership

Programme (Modular)

New

New

New

New

Multinational Management

CEIBS-INSEAD Expanding

Opportunities - Doing Business in

Europe

Doing Business in China

Global CEO Programme: A

Transformational Journey

Advanced Management

Shaping Innovative Companies:

Inspiring, Managing and

Implementing Innovation

(Modular)

CEIBS-Harvard Business

School-IESE Business School

Global CEO Programme for

China (Modular)

Leadership for CEOs in China: A

Journey to Leadership at Peak

(Modular)

CEIBS-Harvard Business

School-Tsinghua SEM Senior

Executive Programme (Modular)

Advanced Management

Programme (Modular)

Chief Marketing Officer (CMO)

Programme (Modular)

CEIBS-LBS CFO Programme

(Modular)

Leadership Development

Programme for Hospital

Executives (Modular)

Corporate Governance

CEIBS-Wharton Programme:

Corporate Governance and Board

of Directors

General Management

Diploma in Management

Programme (Modular)

Management Development

Programme (Modular)

StrategyRethinking Strategy of the Digital

World

Mega-Trends for the Future

Integrating and Managing

Acquisitions

Game Theory in Practice: How to

Compete and Cooperate More

Effectively?

Building Organisational Capability

for Strategic Implementation

Strategy Execution

New

New

New

New

New

New