Application Of Enterprise Performance Evaluation System Based On EVA-BSC Fusion In MAGANG Group

In the new era of economic development and construction,industries related to the national economy usually play a pivotal role.The iron and steel industry developed mainly in the metallurgical industry is one of the pillars of China’s important economic industries.Research and improvement of state-owned enterprises represented by the steel industry The performance evaluation method has epoch-making significance for the development of enterprises in the new era.At present,large state-owned enterprise such as MAGANG is responding to the national call for supply-side reform,de-capacityization,optimizing the industrial structure,and promoting the steady progress of the steel industry.Against this background,the company’s traditional performance evaluation system and method Putting the long-term economic and environmental benefits of the company in an important position,analyzing the problems of the EVA performance evaluation method,being able to add a multi-dimensional perspective on the basis of finance,analyzing the necessity of the integration of EVAand BSC,and the feasibility analysis of application in the enterprise,fully Take advantage of the balanced scorecard,decompose a series of dimensions of the enterprise into quantifiable indicators,and comprehensively evaluate the operating and financial capabilities and development space of the steel industry.This article comprehensively considers the advantages of eva and balanced scorecard and the theoretical support of fusion,and uses eva as the core to construct a framework system of EVA-BSC fusion.By analyzing the performance evaluation application of MAGANG Group,the company’s corporate vision is concretely Corporate strategy,and it is decomposed into four strategic themes of finance,customers,internal processes,learning and growth,and further decomposed into core success factors,while adding environmental indicator factors to replace the original internal process dimensions,fully considering the steel industry Features and key perspectives that companies are more concerned about,focusing on analyzing the decomposition of EVA in non-financial indicators,and refining the overall strategy to business units at all levels.At the same time,it also proposes theshortcomings of the new integrated performance evaluation system and future research directions.In order to better provide guidance for the development of MAGANG Group.