The Study On The Scheme Of Performance Evaluation Of R Building Materials Technology Company Based On EVA

EVA was first introduced into China by Stern Stewart Company in twentieth Century 90 s.EVA research is gradually from the pure theoretical research to the combination research including practice through a few years of research,application and promotion.Currently,the SASAC implement EVA assessment in the central enterprises.China's enterprises will enter the era of EVA management.The theory of EVA from the United States,is suitable for the perfect capital market.As a developing country,the capital market of China started late,and it is not perfect.Whether the EVA performance appraisal system can effectively play its role in promoting the sustained and healthy development of enterprises need further research.Under this background,based on R building materials technology company as the research object,study on the effectiveness of using EVA to evaluate enterprise performance.In this paper,the research results are as follows:(1)EVA performance evaluation system can reflect the enterprise's operating performance more accurately,guide the management to make scientific decision,and the EVA performance evaluation system is more incentive to management.(2)EVA performance evaluation system is conducive to improve the core competitiveness of enterprises,encourage enterprises to develop new products,is conducive to the long-term development of enterprises.(3)EVA performance evaluation index is still a financial indicator,must be combined with other performance appraisal methods,in order to more comprehensive and dynamic evaluation of the production and operation of enterprises.