The Construction Of Performance Evaluation System Based On The Integration Of EVA And BSC For NC Company

In our current market environment, with the establishment of market economysystem and modern enterprise, along well with the high degree of separation ofownership from management authority, existing enterprise management system,especially performance evaluation have raised question by enterprise and academics.Through the continuous study and taking advanced theory and practical experienceabroad, drawbacks of traditional performance evaluation methods gradually revealed,enterprise chose to draw closer to EVA performance appraisal system and BalancedScorecard to meet the requirements of enterprise strategic development.While this may seem obvious that, compared with traditional performanceevaluation methods, EVA or Balanced Scorecard performance appraisal system hasits superiority, still none of them is qualified to be perfect. From the theoreticalanalysis of the advantages and disadvantages of both methods, author came out withthe complementary advantages and disadvantages within EVA and BSC， along witha grand thought of the frame of EVA-BSC performance appraisal system. Then withNC company, as an example, the text designed a complete full set of EVA-BSCperformance appraisal system ready to put into use.There are six parts in this thesis: firstly, introduced the background and profoundof the thesis as long with an brief introduction of relevant research literature at homeand abroad. Secondly, based on theory,explored the possibility of the integration ofthese two methods. Thirdly, pointed out the existing problems of currant performanceappraisal system of NC company. Then came up with the detail content of thedesignation of the EVA-BSC performance appraisal system in the fourth part. And inthe fifth part, the text gave out some key precautions to carry out the newlyintroduced performance appraisal system. Finally the sixth part made a conclusionand prospection of the EVA-BSC performance appraisal system.