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Research On The Performance Evaluation System Of PY Company Based On The Combination Of EVA And BSC

Posted on:2020-04-08Degree:MasterType:Thesis
Country:ChinaCandidate:T YuFull Text:PDF
GTID:2392330590988870Subject:Accounting
Abstract/Summary:PDF Full Text Request
In view of the rapid development of the domestic economy,the competitive pressure of all kinds of companies is increasing day by day.Company operation needs to comply with the pace of the times,managers also gradually realize that the construction of performance evaluation system is especially necessary for their steady growth,the complicated internal control atmosphere makes the simple performance evaluation method deviate from the management trend.The traditional single way to evaluate the performance of financial value is relatively strong and easy to quantify,but on the other hand,it also exposes that enterprises pay too much attention to economic benefits,but seldom pay attention to the disadvantages of non-financial factors,which damages its steady development.Therefore,it is indispensable to build a complete system of performance evaluation.High-tech companies shoulder the responsibility of helping the domestic economy to maintain a stable situation,performance is also a considerable attention within and outside the industry.For high-tech companies,the construction of a good performance evaluation system has a lot of research meaning and applicable value.In this paper,first of all,the background of the topic,the objective of in-depth analysis,supplemented by the relevant domestic and foreign literature summary,and then condensed the research goal,that is,the EVA and BSC blend,To design a reasonable and effective performance evaluation system for high-tech companies,so as to reverse the disadvantages of the current evaluation model,and make the effectiveness of corporate performance measurement better.Combined with the advantages and disadvantages of each theory of EVA,BSC and the characteristics of high-tech company of PY company,this paper explains the importance of EVA-BSC evaluation method in PY company.Based on the data of PY company's financial report,this paper analyzes the current situation of PY company's performance,designs the evaluation system of EVA combining BSC with EVA as the core financial factor,and uses AHP to divide the weight of the index and estimate the comprehensive score.Evaluate the performance of PY company in an all-round way,and get the expected results and guarantee measures.
Keywords/Search Tags:EVA, BSC, High-tech Enterprises, Performance Evaluation
PDF Full Text Request
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