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摘要：
Objective To establish an economic value added (EVA) performance evaluation system to maintain the competitiveness of pharmaceutical company A under the environment of fierce competition in the pharmaceutical industry. Methods An EVA performance evaluation model was established by adjusting the items of EVA performance evaluation index, such as after-tax profits, total invested capital and weighted average cost of capital rate. Results and Conclusion EVA values of pharmaceutical company A from 2014 to 2018 were calculated and compared with the traditional performance evaluation method, it was found that EVA performance evaluation model reflected the real performance of pharmaceutical company A. Therefore, pharmaceutical company A is doing well, but its growth rate is unstable.
