Research On Performance Evaluation Of Y Company Based On EVA Momentum

The important condition of long-term business is that it can accurately evaluate the performance of the enterprise.Therefore,more and more enterprise stakeholders pay attention to the performance evaluation of the enterprise,and the relevant scholars choose different research directions to discuss the reasonable,scientific and effective enterprise performance evaluation methods.At present,most of the enterprise performance evaluation options are a single evaluation method,or that the economic value added and economic growth momentum is absolutely optimized in the traditional financial indicators,and blindly praised the economic value added and economic growth momentum momentum.However,traditional financial indicators can not be replaced.Enterprises should attach importance to the financial indicators and non-financial indicators,the economic value added momentum indicators as the core indicators of corporate performance evaluation,but also need to combine other performance evaluation indicators,the establishment of enterprise performance evaluation system to help enterprises to guide the various departments Management and staff behavior,the greatest possible realization of shareholder wealth rise,enhance corporate value,to achieve long-term healthy development of enterprises.The business status of the enterprise can be based on various financial indicators and non-financial indicators evaluation analysis.So that business stakeholders to truly understand the business performance and corporate value,to protect their legitimate rights and interests,which play a positive role in economic development.Enterprises should be based on their own development strategy,enterprises in the development stage,the internal and external environment and other factors into a comprehensive consideration,a reasonable choice of appropriate evaluation indicators,which is conducive to better for shareholders to create wealth for the optimization and improvement of corporate governance Play a boost role,balance the interests of various stakeholders,to improve business management to provide new ideas.In this paper,the traditional financial indicators,economic value added indicators and economic value added momentum indicators used in the evaluation of Y company,according to Y company's financial statements,with the traditional financial indicators,economic value added value and economic value-added momentum analysis of the corporate performance from 2011 to 2015,to build Y company's enterprise performance evaluation system,the system includes net profit,sales gross margin,sales net profit margin,return on net assets,economic value added indicators and economic value added momentum indicators.The system can be more accurate evaluation of large-scale,financial accounting sound,the company system more complete enterprise,for the small micro-enterprise practical yet to be verified.