基于EVA价值评估模型的乳制品企业价值评估研究

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中图分类号：F406.7；F426.72 文献标志码：A 文章编号：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

在当前市场环境下，乳制品企业如何对其内部价值进行科学有效的评估已经成为许多利益相关方所关注的问题。（剩余4083字）