Research On The Application Of Performance Evaluation System Based On EVA Momentum And BSC In SR Group

From the research background of this paper,the development of enterprise performance evaluation has a long history.A set of reasonable enterprise performance evaluation system is not only the assessment of enterprise operation,but also an important driving factor for enterprises to achieve strategic goals.In the initial stage of enterprise performance evaluation system,enterprises usually only use a single and partial financial index to measure the performance of enterprises;However,with the continuous development of social economy,the single performance evaluation index has been out of step with the development of The Times.Only by scientifically integrating different performance evaluation systems and making up for the limitations of various management tools can enterprises create better values.Combined with the historical background of the new era,two performance evaluation tools,Economic Value Added Momentum(hereinafter referred to as EVA Momentum)and Balanced Score Card(hereinafter referred to as BSC),are adopted in this paper,and both of them follow the value-oriented concept.It is an effective tool to measure enterprise value.However,both EVA momentum and BSC have their own disadvantages.With the increase of scientific research methods,it is now possible to combine them with effective means to make up for and promote each other and form a more optimized performance evaluation system.The purpose of this paper is to integrate the two management accounting tools,EVA Momentum and BSC,by referring to their advantages and disadvantages.Through the research of target enterprises,the performance evaluation system combining EVA momentum and BSC is constructed,and the weight of each index is determined by the analytic hierarchy process,so as to realize the complementary advantages of the two indexes.So that the performance evaluation system combined with EVA momentum BSC can be applied in SR Group and play a role in performance evaluation.The new performance evaluation system can not only reflect the more scientific and real performance level of the target enterprise,but also provide reference significance for other enterprises who want to optimize the performance evaluation system.