Research On The Performance Evaluation Of CJ Company Based On EVA And BSC

Today,external competition is intensifying.If the enterprises want to improve their management level in the competitive market,they need to make an objective evaluation of their own at first.Therefore,enterprises need a set of scientific performance evaluation system.The scientific system can objectively show the business situation of enterprises,help enterprises to find their own business problems,and correctly guide the business behavior,so as to achieve the ultimate goal of increasing the overall efficiency of-enterprises.Today,enterprises are facing increasingly complex business environment.The traditional performance evaluation methods can not be applied to reality.Therefore,modern enterprises need to improve performance evaluation methods.Both EVA and BSC are the products that meet the needs of the times,and provide a new inspiration for the performance evaluation of modern enterprises.Firstly,based on the research status at home and abroad.This paper reviews the concept of performance evaluation and its theoretical basis,and summarizes the concept of EVA and BSC.The theory shows that the two methods have both advantages and disadvantages.Based on the related theories,the paper analyzes the scientific nature of the two methods.Secondly,this paper takes the actual company as the specific research object of this paper,analyzes the current situation of CJ company's performance evaluation management,and summarizes the defects.At the same time,the paper lists the operational risks of these defects,and explains the necessity of introducing EVA and BSC in CJ company.Again around the CJ company's own business strategy and the actual situation,select the associated evaluation index.According to the performance,evaluation system of CJ company combining EVA with BSC is constructed.Mainly through the analytic hierarchy process to determine the weight of each index,the use of fuzzy comprehensive evaluation method to determine the specific performance of the company at all levels of the score,analysis of the overall and each level of the score to evaluate the performance of CJ company.In the end,this paper puts forward some suggestions on the performance evaluation management of CJ company,and expect that the system can get the application in the days after the more perfect update.