Performance Appraisal System Based On The EVA-BSC And AHP Operating Preschool Institutions

If an operational pre-school education institution introduces EVA comprehensive evaluation system, how about its efficiency and value? What kind of performance evaluation system can be used to promote it? All these questions are worth a good study.Taking Jinjiang Kindergarten in Shenzhen as a sample, we take a new look at its original performance management system, trying to build a performance evaluation system, so as to more effectively assess the performance of operational pre-school education institutions and provide the management level with a truly practical performance index system so that the management level can create the greatest value for the shareholders under the guide of the performance index system.The research purpose of the program not line lies in Jinjiang Kindergarten of Shenzhen, but also provides operational pre-school education institutions in China with a model for reference, thereby enhancing the operational management level of operational pre-school education institutions, promoting the optimization and improvement of their management mode, which plays a demonstrative role for the sustainable development of operational pre-school education institutions.The main content of the research is to analyze the current problems of Jinjiang Kindergarten, start from the maximization of shareholder’s efficiency, guide with EVA concept, use BSC frame and apply AHP to redesign the performance evaluation index system, so as to enhance EVA level and maximize the interest of shareholders.Based on advantages and shortages of EVA and BSC, EVA-BSC evaluation model has integrated the two to form a unique assessment model that can not only realize the goal of maximizing the interest of shareholders, but also pay adequate attention to financial and non-financial factors. The assessment model features integrated structure, coordinated functions, dynamic and open system and performance point and face inclusiveness. The principles for constructing the performance evaluation system include operability, scientificity, importance, sustainability and cost-effectiveness.The specific performance evaluation system mainly comprises the following indexes,The financial level includes total capital profit rate, main business profit rate, cost and expense profit rate, total capital turnover rate, net profit growth rate, asset liability rate; the client level includes parents satisfaction degree, students obtaining rate, students retaining rate, marketshare; the internal process level includes education research expense rate, students qualification rate, communication with home;the study and growth level includes employee satisfaction degree, employee retaining rate and employee production rate. Evaluation dimensions for the index weight of performance evaluation system includes: operability, observability, measurability, value and guidance.By multiplying the weights of Level I indexes and the weights of Level Ⅱ indexes in the performance evaluation system for operational pre-school education institutions, we’ll get the total weights of indexes of performance evaluation system for operational pre-school education institutions.Under the guidance of the new performance evaluation system, we’ve conducted an empirical operation which proves that it’s effective and feasible. Attentions should be paid to its shortages as well and find out its relevancy through further research..