| With the rapid development of my country’s social economy,the pharmaceutical industry,as a core component of the national economic structure,will further strengthen the production scale aggregation effect of the entire industry value chain with the rising domestic market demand in the future.It is foreseeable that in the future,the pharmaceutical industry will ushering in a broader development prospect,but what follows is the intensification of the market competition of pharmaceutical companies behind the expansion.The characteristics of pharmaceutical companies are large investment in early R&D,high R&D risks,and long profit cycles.If pharmaceutical companies want to gain a firm foothold in the industry and become better and stronger,they need to tailor a performance evaluation system according to their own development strategies,which is scientific and reasonable.To assess the real development of an enterprise,the information in the traditional performance evaluation system is lagging behind and it is easy for operators to ignore the strategic planning and future development trends of the enterprise,which obviously cannot meet the management needs of operators.The EVABSC performance evaluation system not only includes the evaluation of financial indicators,but also includes the measurement of a number of non-financial indicators.It can adjust the evaluation indicators with the changes in the life cycle of the enterprise and improve the management level of the enterprise.It is of great significance to carry out the research on the EVA-BSC performance evaluation system.This paper first puts forward the research background and research significance,and sorts out the relevant research literature and theoretical knowledge of domestic and foreign scholars on EVA and BSC methods,so as to lay a theoretical foundation for the design of the subsequent performance evaluation system.Secondly,taking J Pharmaceutical Company as a case background,briefly explain the company profile,refine the development strategy of the enterprise,analyze the shortcomings of its existing performance evaluation system,and then construct the EVA-BSC performance evaluation system based on the development characteristics of J Pharmaceutical Company and analyze The necessity and feasibility of its application.Taking into account the social responsibility of pharmaceutical companies and the importance of R&D innovation,this paper expands the four dimensions of BSC,and selects the financial dimension,the stakeholder dimension,the internal process dimension,the R&D innovation dimension,and the learning and growth dimension.Select indicators from each dimension and use AHP to assign weights to indicators,and then calculate indicator data based on financial statement analysis and field survey results,and conduct horizontal comparative analysis.Finally,the efficacy coefficient method was used to score the performance of J Pharmaceutical Company in 2020,and a longitudinal comparative analysis was carried out to show the expected effect of the application and put forward relevant safeguard measures.The research conclusion shows that the EVA-BSC performance evaluation system is scientific and malleable,which is in line with the strategic goals of the enterprise,and needs to be dynamically adjusted according to the changes of the enterprise situation.This paper studies the construction of EVA-BSC performance evaluation system of J Pharmaceutical Company,hoping to help J pharmaceutical company comprehensively evaluate its performance status and achieve strategic goals efficiently,and also hoping to provide research ideas and case reference for the construction of performance evaluation system of domestic pharmaceutical enterprises with similar problems. |
