EVA And BSC Combined Internet Enterprise Performance Evaluation Research

With the rapid development of the global internet industry,China's internet industry has made remarkable achievements,the surge in the number of internet users and strong market demand spur a boom in the internet industry.The continuous development of the internet industry has promoted the integration of traditional industries and internet technologies,and the deep fusion of "internet plus" in various fields is happening with an unprecedented speed in our society,creating a new mode of development,and constantly heating up in all areas of the country.In order promote the enterprise development and expand the enterprise scale,The Internet companies must take a series of measures of acquisition,merger,restructuring and listing.Internet companies not only need to innovate network services,but also need to seek new profit growth,so as to improve enterprise value,so how to truly and objectively reflect the internet business performance situation has become particularly important.Different from the traditional financial index,EVA is from the perspective of how much wealth the operators create for shareholders,taking the cost of debt into consideration,and paying more attention to the cost of equity.Rather than calculating the current value,it pays more attention to its growth value.However,the impact of internet business performance by non-financial indicators cannot be ignored.In the performance evaluation of internet companies,it should also focus on resources(specifically for the number of visits,the number of registered users,duration of stay),user data,customer satisfaction and other non-financial factors that should be taken into account.Therefore,this paper attempts to combine EVA and BSC to evaluate the performance of internet companies.By analysis,contrast,deduction,induction and other methods,and on the basis of the special business model of internet enterprises,this article combines EVA and BSC to discuss the performance evaluation methods of internet enterprises from four aspects: finance,customer,internal process and learning growth.This paper first introduces the EVA and BSC two kinds of performance evaluation methods as well as their advantages and disadvantages.By the use of AHP model combined with the current internet performance evaluation problem,this paper aims to construct the per-formance evaluation system of EVA combined with BSC.Then,combined with the characteristics of the current internet enterprise,this paper chooses the company XL which has established for a long time with a mature development as the case study object.Through the use of traditional performance evaluation methods,EVA,and the performance evaluation system of the combination of EVA and BSC,this paper makes a case study of XL company.This paper creatively combines EVA and BSC to construct a performance evaluation system suitable for Internet enterprises,hoping to provide a comprehensive idea for Internet enterprises to optimize performance evaluation.Try to find a suitable method of performance evaluation for Internet industry.However,due to the limited level and lack of experience,the design of indicators is not comprehensive and accurate,and errors and omissions are unavoidable,and the suggestions are not perfect.