| With the rapid development of our country’s economy and urbanization,the real estate industry,as the pillar industry of promoting economic growth and urbanization,has experienced a period of rapid growth and expansion.However,with the slowdown of China ’s economic growth and urbanization process,at the same time,affected by macropolicy regulation,the coronavirus pneumonia epidemic and other factors,now,real estate enterprises have entered a new stage of development.The traditional performance evaluation system can no longer meet the management needs of real estate enterprises.It is of great significance for the sustainable development of real estate enterprises to have a scientific and perfect performance evaluation system to evaluate and analyze the performance of enterprises.Based on the literature research method and case study method,on the basis of summarizing and combing the relevant theoretical research results of domestic and foreign scholars on the comprehensive performance evaluation of enterprises,this paper selects the representative G enterprise in the real estate industry as a case,and uses the performance evaluation method combining EVA-BSC to evaluate and analyze its business performance.Firstly,this paper introduces and elaborates the concepts and theoretical basis of performance evaluation,economic added value(EVA)and balanced scorecard(BSC).Then the performance evaluation system of G enterprise is analyzed briefly,and some problems are pointed out.Then,according to the thought of BSC,the current strategic objectives of G enterprises are refined and decomposed into four dimensions and corresponding indicators.Based on the characteristics of the real estate industry,the accounting account of EVA indicators in the performance evaluation system is adjusted accordingly.Then using analytic hierarchy process(AHP)to assign weight to evaluation index in performance evaluation system,and to verify the consistency of matrix calculation results.Finally,the combined performance evaluation system of EVABSC is applied to G enterprises,the performance evaluation and analysis of G enterprises2018-2020 is carried out comprehensively,the evaluation results of G enterprises are good,and in order to better apply the combined performance evaluation system of EVA-BSC,the corresponding safeguard measures are put forward in the implementation of G enterprises.In this paper,the two performance evaluation methods of EVA and BSC are organically integrated to construct a comprehensive performance evaluation system.With the goal of maximizing the value of the enterprise,the comprehensive performance of G enterprise is evaluated scientifically and reasonably,which helps the enterprise managers to grasp the business situation more accurately and avoid the generation of short-sighted behavior.At the same time,it can also enable them to examine the performance of the enterprise more comprehensively and objectively,and provide effective guidance and suggestions for the sustainable development of the enterprise. |
