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Research On The Performance Evaluation Of WH Chemical Enterprises Based On EVA

Posted on:2021-03-19Degree:MasterType:Thesis
Country:ChinaCandidate:Y F GuFull Text:PDF
GTID:2491306107472674Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
As our economy enters the new normal,the development speed changes from high speed to high quality,the green lasting idea strengthens,the chemical enterprise urgently needs to enhance the core competitiveness through the reasonable improvement toxic strong pollution heavy question.As the industry leader of WH chemical industry,healthy and sustainable development is very important to the economic development of our country.But at present,the traditional performance evaluation mode,which is based on accounting profit,is focused on the maximization of enterprise profit because of the lack of capital cost consciousness and value creation idea,which will lead to the blind pursuit of scale expansion,which is not conducive to the long-term sustainable development of enterprises,and will also lead to the continuous low efficiency of shareholders’ capital use and the difficulty of realizing capital.Objective of maintaining and increasing value.It is very important to construct the performance evaluation system which can fit with the actual development of the enterprise.A performance evaluation system based on EVA can complement the theory of enterprise value evaluation and objectively and truly reflect the business performance of enterprise managers.This paper takes WH chemical industry as the research object,describes the basic theory,concept and EVA principle of performance evaluation.Based on the theory of management performance evaluation,this paper introduces the basic status of WH chemical industry performance appraisal.Secondly,based on the background of chemical industry and the current basic situation of WH chemical industry,this paper explains the performance evaluation system,clarifies the main problems,and shows that the construction of performance evaluation system under the EVA has important practical significance.Thirdly,the WH chemical industry performance evaluation system based on EVA is constructed,the relevant indexes are selected to adjust and calculate,the results are analyzed,and the current performance evaluation system is analyzed The shortcomings and shortcomings of the improvement,and build a new evaluation system,through the comparison of scores to highlight the advantages of EVA indicators,reflect the level of WH chemical business performance,to show the true value of enterprises,improve the efficiency of the use of shareholders’ funds,enhance the competitiveness of enterprises to promote development.Lastly,in order to ensure that the performance evaluation index system constructed by WH chemical industry based on EVA can be carried out,the concrete safeguard measures EVA chemical industry implementation are put forward.After introducing the EVA performance evaluation method,we can make a more accurate evaluation of the enterprise’s business performance,find out the business problems in time,and make some improvement and improvement,so as to achieve sustainable and healthy development of enterprises.
Keywords/Search Tags:Operation performance evaluation, EVA, WH work chemical industry, Net Profit, Return on Equity
PDF Full Text Request
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