Study On Performance Management Of CCB Subbranch By EVA And BSC

To evaluate performance by EVA(Economic Value Added) and BSC(Balanced Score Card) is one of a Hot topic in business enterprise management. CCB(China Construction Bank) is the first commercial bank which uses EVA and BSC in performance management. In the process of innovation, there have many worthy problems for us to study.Thesis introduces the concept of EVA and its advantage compared with tradition modes of performance management fisrt. Gives the answer of why CCB prefers to EVA. Then analyzes the shortages of EVA management mode, considers that it's necessary to combine both EVA and BSC into performance management of commercial bank.After the analysis of KPI(Key Performance Indicators) which is composed of the core with EVA and the base with BSC principle. The text aims to study how to increase veracity and scientificalness of EVA's calculation, and how to improve rationality of BSC's design. Such as:1.The shortage of foundation data's integrality and veracity leads subbranch of CCB difficultly to exertion of EVA. And how to change this condition in the system of ERPF.2.To measure credit risk's economy capital with the method- assets alteration instead of parameter.3.To measure base period performance with uniform standard in order to help subbranch of CCB increasing the ability of value creating.4.How to adjust accountant profit to acquire accurate EVA .5.To correct EVA in BSC system with RAROC, in aid of making subbranch paying attention to both scalar and efficiency in management.6.To make subbranch being more care for customer's satisfaction, and how to appraise customer's satisfaction.7.The problems of operation line KPI system and how to avoid them.In conclusion, depending on the theories and practice experience of EVA and BSC from domestic and international,thesis studies how to design a performance management system with EVA and BSC by subbranch of CCB.