Performance Evaluation Study Of KS Companies Based On EVA-BSC

With the rapid development of my country’s economy and the enhancement of exchanges between enterprises,the single financial data provided by the traditional performance evaluation system cannot comprehensively and systematically evaluate the operation and management of the company,which will lead operators to excessively pursue short-term development and ignore long-term benefits.The development of my country’s chemical industry highlights the comprehensive strength of industrialization.Effective performance evaluation is particularly important for chemical companies to serve strategically and stimulate team spirit.However,chemical companies still use financial performance-based performance evaluation at this stage.safety production,environmental protection and other endogenous factors of the enterprise lack of objective and fair evaluation,this evaluation method is difficult for chemical enterprises to deal with the fierce competition environment.Therefore,it is necessary to reform the performance evaluation of chemical enterprises,select scientific and comprehensive performance evaluation indicators,and use data analysis and induction to improve the level of performance management,promote the development of enterprises,and better adapt to changes in the economic environment.This paper takes KS company as the research background and the performance evaluation as the research object.Based on the comprehensive and objective understanding of the KS company’s operating status,it finds the problems existing in the KS company’s performance evaluation.Based on the relevant theories of EVA and BSC,a company performance evaluation model of EVA-BSC is constructed.The model takes BSC as the basic framework to decompose and refine the strategic goals of KS company,from the financial dimension,customer dimension,internal process dimension,learning and growth.dimension,and introduce the EVA value in the financial dimension to comprehensively consider the company’s performance.On the basis of fully considering the operating characteristics of the chemical industry,the model takes the analytic hierarchy process as the main method,selects the evaluation indicators,constructs a judgment matrix,determines the weight of the indicators,and forms the evaluation results.Finally,the performance evaluation model of EVA-BSC is applied to KS company to evaluate the company’s performance in 2020 objectively,and the specific scores and comprehensive evaluation scores of the financial dimension,customer dimension,internal process dimension,learning and growth dimension are obtained.The analysis of the four-dimensional score and comprehensive score shows that KS company has the problems of low asset operation efficiency,less market share and low level of employee knowledge.According to the problems found,it further proposes KS company’s performance management optimization suggestions and guarantees the implementation of the performance evaluation model.The measures are aimed at better improving the performance management level of KS company,enhancing the company’s competitiveness and realizing the company’s sustainable development.