基于EVA價值評估模型的乳制品企業(yè)價值評估研究

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中圖分類號：F406.7；F426.72 文獻標志碼：A 文章編號：1003-5168（2025）08-0149-04

DOI：10.19968/j.cnki.hnkj.1003-5168.2025.08.028

Abstract： [Purposes] This paper aims to analyze the financial data of Miaokelanduo from 2O19 to 2023 using the EVA value assessment model to evaluate its internal enterprise value.Through analysis，it reveals the causes of changes in enterprise value and provides suggestions for optimizing operational strategies，soas to provide valuable references for the long-term development of the dairy industry in China. [Methods] This paper adopts the EVA value assessment model as an assessment tool，which considers the cost of capital，especiallythe cost of equitycapital，and makes corresponding adjustments to accounting items.[Findings]The fluctuation of EVA value shows the fluctuation of the company'scapital stock， net profit and other factors，reflecting the change of the company's financial status.[Conclusions] The EVA value assessment model is suitable for the value evaluation of dairy enterprises，which can reflect the intrinsic value of the enterprise and provide valuable decision support for investors and managers， so asto help them make correct investment and management decisions.

Keywords： EVA; enterprise value assessment; dairy industry

0 引言

在當前市場環(huán)境下，乳制品企業(yè)如何對其內部價值進行科學有效的評估已經成為許多利益相關方所關注的問題。（剩余4083字）