Research On Performance Evaluation Of Company B Based On EVA-BSC

At present,China is facing serious environmental and resource shortages,and has made environmental protection and resource conservation the main strategic development directions of the 13th Five Year Plan.It is widely believed that the new car industry will become the main trend for the transformation and upgrading of the automotive industry in the future.Many countries around the world have successively promoted plans to develop new energy vehicles.In order to gain a foothold in the international new energy vehicle market,the government has also provided policy support for the new energy vehicle industry.Therefore,a comprehensive and scientific evaluation of the overall performance of new energy vehicles in enterprises can not only form the core competitiveness of the enterprise,but also promote China’s "carbon peak" development process "Carbon neutrality" plan.In the first place,the article summarizes the research status of domestic and foreign scientists in performance assessment,features and related theories of EVA and BSC,compares their advantages and disadvantages,and further explores the necessity and feasibility of combining the two.EVA can increase the economic value of the BSC and the BSC can compensate for the lack of uniform EVA pressure on financial results.Therefore,the EVA-BSC system can reflect not only the performance of the company from the perspective of economic value for shareholders,but also from the perspective of the overall strategic activity of the company.Secondly,the case study selected the leading company in the field of new energy vehicles,Company B.the problems of current methods of performance assessment were analyzed from many perspectives.It was found that the current methods are not suitable for the company’s development strategy and rely excessively on the indicator.