Research On Performance Evaluation Of A Company Based On EVA

In the past few decades,China’s rapid economic development has greatly depended on the development of the environment and resources.The increase in energy demand has forced us to focus on the issue of energy consumption structure.The new energy industry has attracted worldwide attention,and new energy vehicles are the key development targets of the new energy industry.At present,China’s new energy vehicle industry is still at the start-up stage,and research and development expenditure is very large.If a more scientific and reasonable performance evaluation method can be found,it will solve many problems for enterprises.This article first systematically sorted out the relevant theoretical and practical research results of domestic and foreign experts and scholars’ performance evaluation in the target field of the industry,and then positioned the research and application field in the new energy automobile industry.The author first conducted a performance evaluation of the case company,and analyzed the related problems of the case company in the application of performance evaluation,such as the cost of equity capital was not taken into consideration,and the short-term behavior caused the lack of long-term strategy.These shortcomings are obvious,which will lead to the short-term management of the enterprise,which is not conducive to the long-term growth of the enterprise,and then promotes the inefficient use of capital,insufficient investment or excessive.Based on this,the author proposes to introduce EVA into the case company’s performance evaluation system for optimization and improvement.The author selected the case company’s financial data from 2015 to 2018 and adjusted it,and used EVA to perform index calculation.Compared with traditional financial indicators,EVA index values have a more ideal implementation effect in the company’s performance evaluation system.At the same time,the author built a company performance evaluation system based on EVA,and then proposed its implementation guarantee.The research results show that,compared with the company’s original performance evaluation system,the evaluation results are more scientific,more accurate,more conducive to accurate analysis and grasp of the company’s overall long-term interests,as well as a company’s managers,decision makers to make a timely It is conducive to the strategic decision to promote the development and operation of the entire enterprise,which can directly drive the development and growth of the entire enterprise.