Research On The Construction Of Performance Evaluation System Of Private Pharmaceutical Enterprises Based On EVA With AT Company As An Example

The medicine industry is a sunrise industry which combines the traditional industries and the modern industry,and it is a special industry which is closely related to the national economy and the people’s life.As a special industry which is closely related to people’s production and life,how to reasonably evaluate the real performance of pharmaceutical enterprises,and promote the orderly and healthy development of pharmaceutical enterprises has become an important issue of social development.Current pharmaceutical industry performance evaluation methods often on how best to get accounting profit as the core,to this goal and the establishment of the performance evaluation system,ignore the investment capital required return on capital.EVA,as in recent years the new performance evaluation index,a comprehensive analysis of the enterprise investment cost of all capital and debt capital and the original accounting profit targets according to the actual situation of the reasonable adjustment,so that it can more accurately and intuitively to enterprise’s true value measure.In the pharmaceutical industry,the use of this index,to be more accurate to evaluate the performance of pharmaceutical enterprises,improve business performance,and promote the sustained and healthy development of enterprises.This paper is composed of six chapters,taking AT company as an example,the application research of EVA in the performance evaluation of pharmaceutical industry is analyzed.The first chapter is the introduction,which introduces the research background,significance,domestic and foreign literature review,research ideas and research framework,research methods,as well as the innovation and shortcomings of the article.The second chapter introduces the definition and theoretical basis of the EVA performance evaluation system,including the definition of EVA,the concept of performance evaluation,and the related theoretical basis.The third chapter analyzes the current situation of the pharmaceutical industry performance evaluation,this part introduces the characteristics and current situation of the pharmaceutical industry,and makes a concrete analysis of the current situation of China’s pharmaceutical industry performance evaluation.The fourth chapter introduces the general situation of AT company,describes its current performance evaluation system,and analyzes the company’s current system,illustrates the advantages and disadvantages of the system.The fifth chapter is mainly aimed at the deficiency of AT company’s current performance evaluation system,using EVA performance evaluation system,the company’s current evaluation system for the supplement and optimization.This part mainly includes the EVA performance evaluation system design framework,EVA and non-financial indicators design,index calculation and correlation analysis,in thepharmaceutical industry using the strengths and weaknesses of the EVA and suggestions for the improvement of business performance.The sixth chapter is the enlightenment,mainly based on the analysis of the article,the EVA performance evaluation system for the AT company and China’s pharmaceutical industry.