Optimization Design Of S Company Performance Evaluation Index System

With the development of the times,the enterprise development needs are diversified,and only the financial indicators to measure the performance level of enterprises can not meet their development needs.And a comprehensive scientific performance evaluation system,not only can reflect the true level of business performance,but also on the business management process to improve the deficiencies.Therefore,it is increasingly found that the comprehensive performance evaluation system,such as Economic value added(EVA),balanced scorecard(BSC),which follows the enterprise value orientation concept are more effective.In the part of the thesis,the author first introduces the background,significance,the literature review of the performance evaluation and the main methods of the paper,and introduces the relevant theories and their advantages and disadvantages of EVA and BSC,from which to explore the feasibility and advantages of the combination of the two performance evaluation methods.After the introduction of the theoretical part,this paper introduces the current performance evaluation system of S Company and analyzes its shortcomings,and then use S company as the case study,and puts forward the EVA and BSC combined performance evaluation system in S Company.The new performance evaluation system is based on BSC as the framework,EVA as the value orientation,and the combination of the two can make up for their own shortcomings to a certain extent.First of all,BSC financial dimension usually includes some of the traditional financial indicators,and EVA accession can enable enterprises to analyze the results of the operation more comprehensively,can fully integrate the business objectives and shareholder value maximization.Secondly,EVA has many advantages over traditional financial indicators,because it can reflect the creation or destruction of corporate shareholder value more objectively.However,it is still a result of financial results.Limited,and the Balanced Scorecard extends the scope of the evaluation of EVA,so that enterprises are no longer rigidly adhere to the evaluation of financial performance,taking into account the customer dimension,internal process dimensions and learning and growth dimensions.The design principle of the new performance evaluation system is included in the whole design process,and the strategic goal of S Company is decomposed from four dimensions,so as to set the index of each dimension,and then use the analytic hierarchy process to determine the weight of each index.Finally,according to S company's financial statements and the corresponding internal data,we can calculate the specific indicators,and apply the new performance evaluation system,then implement the expected effects of the new performance evaluation system.This article is for the S company to build a new performance evaluation system,but because the enterprises in the same industry have many similarities,so the new system constructed in this paper has the same value as reference and implementation for the enterprises which are similar to S company,so as to effectively expand the application scope of the new system,to help more objective and comprehensive understanding of their own performance level,and constantly improve and enhance the promotion of long-term healthy development of enterprises.