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Research On Performance Evaluation Of BCD Construction Enterprise

Posted on:2020-02-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y J GuFull Text:PDF
GTID:2392330590993046Subject:Accounting
Abstract/Summary:PDF Full Text Request
In recent years,the construction industry has been passively reformed.It is no longer a famous profiteering industry more than a decade ago.Now it faces the problems of scarce profits,huge capital,and artificially soaring materials.In the future,the construction industry will inevitably move toward greener construction and more civilized construction in accordance with national policies and social needs,and the management of construction industry will also pay more attention to standardization and refinement.To survive in this fierce competition,it is especially important for BCD company to keep up with industry trends,clarify the company's long-term strategic goals and build a scientific performance evaluation system.This article is divided into six parts.The first part is the introduction,introduces the research background and significance of this paper and the research methods,point out the importance of BCD's performance evaluation system to guide management to focus on long-term development of the company.The second part is a literature review,which summarizes the research on EVA and BSC theory by domestic and foreign scholars,and provides theoretical support for the practical application of EVA Balance Scorecard System.The third part compares the advantages and disadvantages of EVA and BSC,and draws the conclusion that EVA Balance Scorecard System combining the two is more advantageous.The fourth part specifically analyzes BCD's original performance evaluation system,which is not targeted,the irrational structure of the evaluation index system,the lack of index design,and insufficient performance appraisal.It discusses the necessity and feasibility of introducing EVA Balance Scorecard System into BCD construction enterprises.The fifth part selects the indicators through the questionnaire,establishes the weights by the analytic hierarchy process,establishes the evaluation criteria of 1-5 points,constructs and applies the EVA-BSC comprehensive performance evaluation system for BCD company,and finally analyzes the performance evaluation results.The sixth part is the conclusion,limitations and enlightenment of this paper.This paper's main contributions are as follows: Firstly,the combination of EVA and BSC has established a performance evaluation system for BCD companies that pays more attention to the long-term development of the company and is more goal-oriented,achieving a balance between financial and non-financial factors.Secondly,in the design of performance indicators,the importance of EVA is highlighted,and the factors of green construction and information construction are added according to the characteristics of the construction industry and modern management needs.
Keywords/Search Tags:construction enterprise performance, performance evaluation, EVA, BSC
PDF Full Text Request
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