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The Performance Appraisal Of The EVA Assessment System In A Thermal Energy Institute

Posted on:2019-06-20Degree:MasterType:Thesis
Country:ChinaCandidate:Y F CuiFull Text:PDF
GTID:2382330569496925Subject:Accounting
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Research institutes are one of the important carriers of national knowledge innovation and technology diffusion.Since 1999,the restructuring process of scientific research institutes has been nearly 20 years,most scientific research institutes have gradually explored the development path in accordance with their own business characteristics,the restructuring institutes have been able to develop rapidly,and the market competitiveness has been continuously strengthened.Because of the particularity of the main body of the reform research institute,its performance evaluation is different from that of other enterprises,but our country has not done a lot of research on the evaluation of the reform research institute's performance,and the quality of the evaluation of the performance of the reform research institutes is different.The author tries to evaluate the performance of the restructuring Institute on the basis of economic added value,and the author tries to find out the performance evaluation system which conforms to the restructuring Institute.This paper studies the performance evaluation of A Thermal Research Institute Ltd.by case analysis and contrast analysis.Firstly,performance evaluation and performance evaluation of scientific research institutes are reviewed,and the concepts and theoretical bases of EVA,performance evaluation and reform of scientific research institutes are summarized.Then,taking A thermal energy as an example,the author analyzes the existing problems and causes of its current performance evaluation system,compares EVA with other financial indicators,improves the performance evaluation system based on EVA based on business characteristics,and finally draws conclusions and safeguards.Transforming research institutes should build a comprehensive and scientific performance evaluation system,EVA system can meet the needs of transforming research institutes for performance evaluation,but transchanging research institutes should make individualized EVA performance evaluation system based on economic value added.To some extent,the research in this paper provides a reference guide for the development of the performance evaluation system of A Thermal Research Institute Co.,Ltd.,and also a valuable reference for the strategy setters and other reformative research institutes to introduce EVA concept into management.
Keywords/Search Tags:EVA, Performance evaluation, Institutes after system transformation
PDF Full Text Request
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