| In the context of the information age,China's independent electronic manufacturing technology has been continuously developed,and big data technology has been gradually adopted in all industry;at the same time,the development momentum of electronic companies has become more and more rapid.In order to keep up with the pace of the intelligent era,in order to determine the profitability and competitiveness of the electronic company,it is necessary to build a relatively complete scientific evaluation system.Because of this,for some electronic companies that want to change,they need to pay special attention to performance evaluation.The company will sort out the performance of each stage,and analyse the future direction and planning of the company by sorting out the data and trends,in order to provide effective reference for formulating more strategic goals and strategic decisions.The main indicator of traditional enterprise performance evaluation is net profit,but without using its capital cost as the assessment standard,it is difficult to reflect the complete and comprehensive business operation results and financial status.Therefore,under the increasingly evolving information age,the development of electronic manufacturing industry has gradually accelerated.The previous financial assessment indicators can no longer meet the development needs of enterprises,and the performance evaluation system based on this enterprise needs to be changed.In recent years,many companies have begun to use the economic value added(EVA)to build a performance evaluation system,it provides a more accurate reference for businessoperations and value creation and makes up for the previous traditional performance evaluation only considering the net profit but ignore the cost of capital.However,in retrospect,EVA is still obtained through various financial indicators of the enterprise.There is very little analysis on non-financial indicators.Based on this,this paper combines the Balanced Scorecard(BSC)to try to comprehensively analyse and evaluate from two different dimensions: financial and non-financial.In order to provide a more close evaluation to the true level of enterprise evaluation results in the diverse electronics industry,so that enterprises can find out the breakthroughs of existing dilemmas and get the strategic goal of maximizing economic profits.The article begins with a basic introduction to some relevant theories of performance evaluation.In the theoretical introduction,the emphasis is on economic value added(EVA)and balanced scorecard(BSC)research,including the basic principles and differences of the two methods.The points and their respective advantages and disadvantages are further explained.Then,a new performance evaluation system EVA-BSC system with EVA as the core indicator BSC as its carrier is also constructed.On the basis of the established evaluation system,by selecting the report data of 2014-2017 Emerging Electronics Company limited,calculated the financial indicators needed for the calculation,and the analytic hierarchy process is used to conduct comprehensive scoring.Finally,through the final evaluation results,the performance of emerging electronic companies is and summarized.This paper attempts to establish a performance evaluation system for the electronics industry that adapts to the current economic environment,give full play to the characteristics of the industry,comprehensively and comprehensively analyse and evaluate the performance of the company,and provide reference for the ultimate strategic goal of maximizing enterprise value. |
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