Application Research Of A Company Performance Evaluation System Based On The Integration Of EVA And BSC

The development of China's automobile industry highlights the comprehensive strength of national industrialization.With energy shortages and environmental degradation,the State Council has placed greater emphasis on resource conservation and environmental protection.China's government's "13th Five-Year Plan" strategic development goals have included energy conservation and environmental governance,and advocated public green travel.Because the development status of automobile enterprises is related to the development of the entire automobile industry and even the national economy and the ecological environment,new requirements are put forward for the health and stability of the development of the automobile industry.Therefore,it is necessary to carry out a comprehensive reform of the performance management of car companies(especially new energy vehicles),with a scientific and comprehensive performance evaluation index system as the benchmark,to promote the development of enterprises as the goal,analyze and summarize the data,and improve the management level.Adapt to the economic environment and national policy,promote the popularization of green transportation and the conservation of social resources in China.This paper analyzes the relevant research literatures on the performance evaluation of economic value added(EVA)and balanced scorecard(BSC)by domestic and foreign scholars,combined with the case study method,taking the relevant information of company A as a sample,through interviews and consulting inside A company.The data,detailed understanding of the company's strategic objectives and the breakdown of strategic objectives,discussed the problems of the current performance evaluation system of company A,based on the theory and feasibility analysis of EVA and BSC,built a company based on the combination of EVA and BSC The performance evaluation system,and specific application,scores the company's 2017 performance results,and finally analyzes the research results and proposes relevant precautions to help Company A continuously improve its corporate value and market competitiveness,and provide new services for China's automotive industry.Performance management ideas.The company A based on the EVA-BSC performance evaluation system is based on the BSC as the overall framework,combined with the development status of the company A,from the five dimensions of finance,social responsibility,technology research and development,internal process and learning growth,of which EVA as BSC Finance The core indicators of the dimension complement each other and are the most useful for goal orientation.Other financial indicators and non-financial indicators are selected according to the strategic sub-goals of each dimension,and finally form the performance evaluation index framework of Company A,and obtain the index calculation data and the questionnaire survey results,and calculate the actual value of each index.In order to further implement the framework,this paper uses the Analytic Hierarchy Process(AHP)to identify the weights of each dimension and each index,and combines the expert scoring and the standard values of the performance indicators of the automobile manufacturing industry to score each index,and finally obtains the comprehensive performance of Company A in 2017.After applying the newly constructed EVA-BSC performance evaluation system of Company A,it is found that the combination of EVA and BSC is applicable to the performance management of the automotive industry.It can improve the performance management level and improve the enterprise strategic management mechanism.On the basis of the increase in shareholder value,the agency costs are reduced,which has a profound impact on the healthy development of the industry.