Optimizing Research On Performance Valuation Index System Of MD Company

Along with the new normal of our economy,our companies have faced new economic environment changes and increasingly fierce market competition.How to adapt to the requirements of new environment,adjust and innovate for the appraisal of operating performance evaluation index system has become the great subjects of current business circles and academic circles,it has also been an effective way to improve the enterprise management ability and competition ability.In China,although the new operating performance evaluation index system has been introduced,it is used by the state-owned enterprises.For lots of non-state enterprises,the index system of performance evaluation is still mainly based on financial evaluation index,but this kind of system can’t evaluate the enterprises’performance comprehensively and veritably,it can’t offer support for forming and implementation of business strategy either.What’s more,it isn’t satisfied with the requirements of the owners’ profit targets.In order to evaluate the true states of enterprise objectively and comprehensively,motivate the operators,and complete the enterprise’s development goals,the reasonable and effective performance evaluation index system must be designed.The paper uses literature research,theoretical research and case study to analyze the defects and shortcomings of the traditional performance evaluation index system and discuss the performance evaluation index system for EVA in manufacturing enterprise based on the theory of EVA and its application.In the paper,MD Co.is taken for example,and analytic hierarchy process is used to analyze its performance appraisal index weight to improve the performance evaluation index system based on EVA.Meanwhile,according to the problems involved in the performance evaluation index system,practical countermeasures and suggestions will be proposed while some new thinking references will be brought to the other manufacturing enterprises.