Analysis Of M&A Performance Based On EVA-BSC Method

In order to effectively integrate all aspects of resources of enterprises,the term enterprise M & A came into being.Since enterprise M & A was put forward,it has been highly concerned as an effective strategic means.Using this means,resources can be well reconfigured in the highly competitive market,so as to expand the production scale and business model,gradually enhance the value of enterprises,meet the requirements of sustainable development,and better find a foothold in the economic market.Therefore,many enterprises have ideas about M & A.Through the study of relevant literature at home and abroad,this thesis expounds the relevant concepts of M & A and the relevant theories of M & a performance.Through the study of the annual report and relevant reports of JZ group,this thesis makes a detailed analysis of the current performance evaluation system,and then excavates many defects in the current performance evaluation system and analyzes the reasons.From the perspective of enterprise strategy,Analyze the motivation of this merger and acquisition of ZH logistics,creatively combine the characteristics of chemical enterprises,and under the guidance of strategic transformation theory,use the four dimensions of SWOT method to analyze the motivation of its merger and acquisition.When selecting the performance evaluation method,integrate EVA into BSC,and the balanced scorecard will evaluate the performance from four dimensions,while EVA improves the financial dimension in the balanced scorecard,It changes the calculation method of traditional accounting and makes the operating profit of the enterprise better,which really reflects the operating effect of the enterprise.Comprehensively evaluate the performance level before and after M & A from four dimensions: financial dimension,customer dimension,internal process dimension and learning and growth,and finally give countermeasures and suggestions to improve M & a performance from a strategic perspective,which plays a certain guiding role in the construction of M & a performance system in other chemical industries.