Research On Enterprise Performance Evaluation System Of Automobile Industry Based On EVA

Economic value added(ie EVA)refers to net operating profit after deducting taxes and full capital investment.The development of capital market will be the enterprise ownership and management rights to distinguish,this phenomenon will inevitably have the principal agent problem.People in order to effectively stimulate the development of enterprises,constantly in the study,the establishment and design of a set of economic indicators.The emergence of EVA,not only can effectively stimulate the development of enterprises,but also better from the owner's point of view of the problem,but also a timely and effective assessment of the performance.EVA has many advantages.First of all,it can evaluate the performance of the enterprise effectively.Secondly,it has important guiding significance for the longterm development of the enterprise,and can better coordinate the goals,positions and interests of the enterprise managers and shareholders.Kind of evaluation tool with practical guidance significance.China's auto industry has reached a certain height of the development of the automotive industry,business management and management rights are mostly taken in a separate way,this approach has been widely adopted by modern enterprises.To promote the development of the automotive industry,we need to establish an effective and scientific comprehensive performance evaluation system.This paper first analyzes the relevant background of the current enterprise performance evaluation,summarizes the relevant domestic and foreign research results,such as the theory and demonstration of enterprise performance,and then analyzes,summarizes and summarizes the basic concepts,formulas,advantages and limitations of EVA.Agent theory and value management theory,the advantages of EVA to the SSH enterprise performance evaluation system for a specific design,and then combined with the characteristics of the automotive industry,design a set of EVA to assess the value of enterprise performance evaluation,through SSH enterprise case analysis,The use of AHP and Efficacy evaluation method to calculate the weight of each evaluation index,and finally the SSH car business 2011-2015 business performance of the calculation and evaluation,fully proved the feasibility of the index system,while SSH Analysis of EVA Driving Factors in Automobile Enterprises.Through the analysis of the final conclusion,EVA enterprise performance evaluation of the automotive industry there are limitations,combined with the newly constructed enterprise performance evaluation system analysis SSH enterprise comprehensive performance results level is good,yet to be improved later,the main impact of its indicators are evaluated Indicators,for the enterprise financial indicators evaluation results for the excellent,later through the EVA driver for a detailed analysis of the results of corporate performance evaluation need to pay a purely profit evaluation,more consideration of the impact of corporate value.Finally,this article needs to be the latter part of the driving factors to improve the EVA evaluation indicators,so as to further study the impact of corporate performance evaluation indicators factors.