Second, establish EVA bonus plan which is better than the old in the index, standard and pattern in order to control executive's opportunism, reducing the agent cost, stimulate the enthusiasm. 其二,构造以EVA为基础的奖金计划,在原有奖金计划的指标、标准和模式上加以创新,来抑制经理人的机会主义倾向,降低代理成本,调动经理人积极性从而完善经理人报酬激励机制。
Targeted on how to make a reasonable managerial accounting index system for the specific industry, this article gives some clues and tips by analyzing the design cogitate, design implementation ( takes Standard Cost System as a sample) and design feedback. 本文就如何合理制订并运行企业的管理会计指标体系从设计思想、设计实施(以标准成本系统为例)和设计反馈三方面进行了分析。