QCN’s Performance Appraisal System Scheme Based On EVA

The traditional performance appraisal method has been unable to meet the enterprise performance evaluation with the rapid development of our country. Along with the introduction of western economic management philosophy and various value evaluation tools, many domestic enterprises began to use new concepts of performance evaluation method, EVA is a good choise. As a local video service and network service operators, Qingdao cable network(QCN) development strategy is a solid foundation of business, vigorously develop other value-added services, while taking into account their social service functions. In the past ten years, the accounting income, profit and other traditional indicators is the main financial indicators of enterprises, far from reaching the value of the enterprise. On the base of triple play, the more intense market competition, in order to change the traditional ideas, enhance competitiveness, accelerate development, the company is in urgent need of improving the company’s assets, improve financial management and management level. This paper is based on the development of QCN at the present stage, design a performance evaluation system based on EVA concept with the concept of EVA as the guide.Firstly, this paper describes the basic theory of performance evaluation, based on the Economic Value Added (EVA), and analyzes the EVA index of radio and television network and designs the evaluation index system of QCN. On the basis of analyzing the existing problems and reasons of QCN existing performance appraisal system, the comprehensive design of the EVA based performance evaluation system, including the organization and management system, the index system, as well as the supporting system. And on the basis of the system running for one year, the financial data and operating index of the new and old examination system of QCN is verified, and the validity of EVA is verified. The aim is to study a set of performance management system for the localization of network service operators, including the performance improvement of the Qingdao special case, and the measures to adjust the enterprise’s compensation incentive method and the EVA economic evaluation method. To enhance the level of internal management of network operators, to promote the development of its value, business development objectives have a positive role. At the end of the paper, the paper summarizes the problems and puzzles in the EVA performance assessment in QCN, analyzes the countermeasures, and puts forward the future development direction, which has a practical effect on the application of EVA theory in our country.