With the improvement of people’s living standards and the upgrading of consumption structure,the home appliance industry has developed rapidly and the competition in the industry has become increasingly fierce.At the same time,the rapid expansion and rise of the domestic Internet industry also makes the home appliance industry,which takes scientific research and development as the core development power,face increasingly severe market economy situation.Therefore,many enterprises take the way of diversified operation as their effective way to realize the transformation of business model.However,looking at the operation results of many enterprises at home and abroad after the implementation of diversification,it is still uncertain how the diversification affects the operation and development of enterprises.Therefore,the relationship between diversification and corporate performance needs to be further explored.Through the establishment of a scientific and systematic performance evaluation system,and to explore the impact of diversified operation on enterprise performance,we can help enterprises optimize and improve their specific business strategies,which is conducive to the realization of the business vision of sustainable development.In this paper,the case study method is used to explore the performance level of Gree appliance after diversified operation.Firstly,this paper expounds the research background and significance of the article,sorts out the related literature about diversification and performance evaluation at home and abroad,and makes evaluation and summary;secondly,it introduces the concept and theory of diversification and performance evaluation methods;secondly,it uses the current traditional performance evaluation methods ofenterprises to analyze the profitability,debt repayment and operation of Gree Electric Based on the results of financial performance evaluation,the existing problems and deficiencies of the current performance evaluation system are found.Then,EVA-BSC performance evaluation system guided by the business objectives is established,and the financial and non-financial indicators that are representative of the business development capabilities are selected.Then,AHP and efficiency coefficient method are used The weight of each index and the performance of the enterprise in each year are quantified,and the final performance evaluation result is obtained through the comprehensive weighted average operation.Finally,the corresponding research conclusions are put forward according to the performance evaluation results,and suggestions for the specific implementation of the enterprise diversification are put forward.By using the EVA-BSC performance evaluation system which is oriented by the business objectives,this paper draws the conclusion that Gree Electric has good performance after diversified operation,and the implementation of diversified operation is conducive to the long-term development of the enterprise.This paper can be used as a reference for other enterprises trying to adopt diversified management.When they improve and optimize their own business plans,they can transform their own business development goals into specific indicators for implementation,which is conducive to the promotion of enterprise value. |