关键词: EVA, 财务绩效, 资金周转率

Abstract: To accurately assess the financial performance of Bright Dairy and reveal its value creation capabilities and operational shortcomings,this study constructed a comprehensive performance evaluation system with Economic Value Added （EVA）as the core metric, supplemented by traditional financial indicators. By collecting Bright Dairy's financial data over the past five years and employing EVA adjustment calculations,comparative analysis,and industry benchmarking methods,the study systematically evaluated its financial performance. The results show：Bright Dairy's EVA exhibits a fluctuating upward trend,with steadily improving value creation capabilities. However,due to rising raw material prices and intensified market competition,its EVA growth rate falls below the industry average,and deficiencies persist in cost control and asset operational efficiency. The findings indicated that EVA more accurately reflects Bright Dairy's actual operational performance. The company needs to optimize its cost management system,enhance asset turnover efficiency,and strengthen core business competitiveness to further boost value creation capabilities and support sustainable development.

Key words: EVA, financial performance, asset turnover rate