Research On The Application Of Comprehensive Balanced Score Card In Automobile Manufacturing Enterprises

In recent years,with the rapid development of China's manufacturing industry the automobile industry has entered a mature stage.Economists said the auto industry maturity can represent a country's overall level of industrialization,which is not meaningless because the automobile manufacturing industry chain involves all aspects of the industrial system.In addition,the government regards the automobile industry as the pillar industry of our national economy.So the good operation of China's economy cannot do without sustainable development of the automobile industry.However,due to the special period of China's economy,the traditional automobile manufacturing industry is in one of the most severe recessions.Over the past ten years,the prime period of the automotive industry has not only led to the rapid growth of automobile enterprise,but also buried the hidden dangers of excess capacity.According to the 13 th Five-Year plan,China's automobile manufacturing industry will face a wide range of industrial restructuring,related to corporate survival on this occasion.How to improve the core competitiveness of enterprises has become a problem that executives must think about.Therefore,the performance evaluation system,which is closely related to corporate strategy,has become the focus of enterprise managers.After the performance evaluation methods,such as performance assessment,target assessment and key performance indicators,the most widely used method is Balanced Score Card which makes the enterprise pay attention to the non-financial indicators as well as financial indicators.The EVA can promote the management of the enterprise pay attention to long-term financial indicators as well as short-term financial indicators.Therefore,we will provide guidance for the performance management reform of automobile manufacturing enterprises by incorporating the concept of EVA into BSC.This paper introduces EVA and BSC and use the A company as a case study.It is hoped that it can provide reference for the automobile manufacturing enterprises to implement the strategy oriented performance appraisal system.