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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.

, authors=Haoyuan YANG, authorsList=Haoyuan YANG, authorCompany=null, correspAuthors=null, authorNote=null, correspAuthorsNote=null, copyrightStatement=null, copyrightOwner=null, extLink=null, articleAbsUrl=null, sourceXml=null, magXml=null, pdfUrl=null, pdf=null, pdfFileSize=null, pdfExtLink=null, richHtmlUrl=null, mobilePdfUrl=null, reviewReport=null, pdfFirstPage=null, abstractGraph=null, abstractGraphContent=null, abstractVideo=null, citation=null, cebUrl=null, magXmlContent=null, mapNumber=null, fund=null), CN=ArticleExt(id=1297139293936439396, articleId=1297139293487648866, tenantId=1146029695717560320, journalId=1296801528146919473, language=CN, title=基于EVA的光明乳业财务绩效评价研究, columnId=1297134029577409188, journalTitle=中国乳业, columnName=营销管理, runingTitle=null, highlight=null, articleAbstract=

为精准评估光明乳业财务绩效，揭示其价值创造能力与经营短板，本研究以经济增加值（EVA）为核心评价指标，结合传统财务指标，构建综合绩效评价体系。通过收集光明乳业近六年财务数据，运用EVA调整计算、对比分析及同行业对标方法，系统评估其财务绩效水平。结果显示，光明乳业EVA值呈波动上升趋势，价值创造能力稳步提升，但受原材料价格上涨、市场竞争加剧影响，EVA增速低于行业平均水平，且在成本控制、资产运营效率方面存在不足。结论表明，EVA能更真实反映光明乳业实际经营绩效，其需优化成本管理体系、提升资金周转效率、强化核心业务竞争力，以进一步增强价值创造能力，为企业可持续发展提供支撑。

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杨昊沅（2001-），男，山西忻州人，在读硕士，研究方向为企业财务风险。

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杨昊沅（2001-），男，山西忻州人，在读硕士，研究方向为企业财务风险。

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