Research On The Application Of EVA In Performance Evaluation Of L Company

China's economy has entered the new normal,the speed of development is narrowed,coupled with the increasingly prominent environmental problems in recent years,the new energy industry has become a new darling in the current economic market.At present,most enterprises in our country still adopt the traditional performance evaluation method,that is,the traditional performance evaluation based on accounting profit.Although the traditional performance evaluation method can reflect the management development level of the enterprise to a certain extent,if the enterprise formulates the development strategy with the financial index as the core,the strategic goal is mostly focused on the maximization of the enterprise profit.It will not be conducive to the long-term sustainable development of enterprises.Therefore,the research on the performance evaluation of new energy industry companies It is of great practical significance.Since 2010,EVA assessment has been introduced in China,which has promoted its research and application in China.With the expansion of industry under high demand,the industry competition of many private new energy enterprises is becoming more and more fierce,so it is particularly important to design a perfect performance evaluation system.Therefore,in recent years,private new energy enterprises in China have introduced EVA to assess the overall business performance.L Company was originally established in 2000.Compared with the leading state-owned new energy enterprises in the industry,L Company still follows the traditional management system and management model,that is,the profit-oriented performance evaluation system.It has not yet been transformed into a performance evaluation system guided by enterprise value.Therefore,on the basis of perfecting the management system and improving the management efficiency of L company,this paper introduces the EVA performance index and adjusts the EVA project,so as to objectively and truly reflect the operating performance level of L company.Improve the core competitiveness of L company,and promote its business development.On the basis of reading and analyzing the relevant literature,starting from the relevant theory of performance appraisal,this paper first introduces the present situation of performance appraisal of L company,and understands and studies the specific indexes andmethods of the current performance appraisal of L company.The defects of the current performance appraisal system are found,and the necessity of introducing EVA assessment into L company is put forward.Then combined with the current situation of performance appraisal of L company,a new EVA performance evaluation system is designed by combining EVA with the current performance indicators.Then the EVA related indexes of L Company are selected to adjust and calculate,and the results are analyzed.Finally,it is based on the actual situation of the company and the above.On the basis of comprehensive research and analysis,this paper puts forward the specific safeguard measures implemented by L Company,so that the company can make its own position clear and formulate appropriate development strategy,so as to improve the management level of the company and enhance the market competitiveness of the company.