The Research On The Construction Of X Company’s Business Performance Evaluation System Based On EVA-BSC Method

With the rapid development of new energy and clean energy,domestic coal companies in transition,as the western region of large coal production group co.,LTD.,the group has rich coal resources with rich experience in production and management,facing the strategic transformation of the crisis,the group decided to use their own advantages to develop coal chemical industry product,founded the company X is given priority to with coal to methanol.The author found that,through in-depth investigation,as a typical coal chemical enterprises,the western region of X company’s existing business performance evaluation system exist such as:lack of can be integrated with the enterprise strategy,the lack of non-financial evaluation index,lack of weights,and ignore the long-term interests of enterprises,the performance evaluation results incentive effect is poorer,failed to reflect many problems,such as characters,resulting in enterprise operating performance and its real operating condition is not consistent,in order to better realize the transformation of the X company strategy,improve the management situation,construct the coal chemical industry for its business performance evaluation system is of great urgency.By consulting the relevant theories,advantages and disadvantages of EVA and BSC,the author finds that the performance evaluation system combining the two can take both the financial and non-financial aspects into consideration and improve the deficiencies of the existing system of X company.This paper for the X company build EVA and BSC performance evaluation system of the feasibility and necessity is analyzed,based on the strategic map will refine enterprise strategy for financial,customer,internal business,learning and growth,four dimensions,and USES the analytic hierarchy process and expert scoring method of four dimensions of index weights are given to scores respectively;Then,relevant financial and management data of the company from 2016 to 2018 were obtained through field investigation,and the new system was specifically applied,and the comprehensive evaluation results of each year were obtained.Finally,based on the analysis of the results,relevant safeguard measures were strengthened,which provided a reference for X company to change the business performance evaluation system,and provided a certain reference for the application of eva-bsc business performance evaluation system in the coal and chemical industry.