The Study On The Scheme Of Performance Evaluation Of Z Power Supply Company Based On EVA

The Central Enterprise Operating Performance Evaluation in the Provisional Measures issued by the SASAC in 2010 brings EVA assessment into the central enterprise assessment program. And as the promotion of EVA index, its importance in the evaluation even has a tendency to beyond the traditional accounting performance targets. The core of EVA performance evaluation is if enterprise capital is economically effective to create value for shareholders. Several years of practice experience indicates that, the index can more accurately reflect the enterprise to create value, and the evaluation will also be able to better coordinate the interests between shareholders, creditors and enterprise management personnel. Also it plays a very good role in promoting the evaluation of the management’s operating results.Take performance evaluation as a point, used the case study and comparative analysis methods, selected Z power supply company as the research object, we study the application of EVA in the company performance evaluation. The article introduces many kinds of performance evaluation methods, including EVA. Then, introduces Z power supply company, and by establishing the EVA framework of Z power supply company, and the EVA evaluation index is compared with the traditional performance evaluation, the same time through the horizontal comparison of the industry company and the company over the longitudinal comparison and analysis of data as well as the factors influencing EVA index, it is concluded that the current Z power company is faced with problems in terms of business, according to the problems above-mentioned Z power supply company is faced with, solutions and suggestions are put forward from multiple perspectives of management improvement.This thesis applies the method of EVA to value business performance, and chooses Z power supply company as the object of study. Then found defective performance evaluation method of Z power company, combining theory with practice and put forward relevant suggestions for improvement.This finding will play an important role in industry’s performance evaluation and improvement.