Construction And Implementation Of Performance Evaluation System Of SN Group

In the context of increasingly fierce market competition,enterprises want to survive and develop rapidly,in addition to improving corporate profits,but also should have a scientific and rational performance evaluation system,a full range of performance evaluation,to find and resolve the problems of business processes in the existing,so as to improve corporate profitability,to maximize the value of enterprises and shareholders.SN Group,like most enterprises,still adopts a single financial evaluation system,doesn't take the non-financial indicators into the financial indicators.Resulting in the evaluation results are not complete,and can not meet the needs of financial information users.Therefore,the article designs the performance evaluation system based on the combination of economic value added(EVA)and Balanced Scorecard(BSC),and carries out the in-depth research on SN Group.The full text is divided into six parts.Firstly,it introduces the research background and significance of this paper,and summarizes of domestic and foreign research,research content,methods,research characteristics and innovation.Secondly,it expounds the related theories and methods of performance evaluation system,and analyzes the advantages and disadvantages of EVA and BSC and the complementarity of them;Then,through the analysis of SN Group's current performance evaluation system,found that the existence of performance indicators set too much emphasis on financial indicators,performance evaluation system is not complete and other issues as well as the reasons leading to the problem.Summarizing the necessity and feasibility of SN Group's EVA-BSC performance evaluation system;Thirdly,it introduces the design ideas and principles of SN Group's new performance evaluation system,and designs the four dimensions of the SN Group's new performance evaluation system,and uses the analytic hierarchy process to calculate the weight of each index,and then establishes the new performance evaluation system.At the same time,implementing the new performance evaluation system in SN Group,calculating and analyzing the comprehensive score of SN Group performance in 2016,and putting forward the expected effect of implementing the new performance evaluation system and the guarantee measures for its successful implementation;Finally,summarizing the contents of the full text of the study.This paper constructs the new performance evaluation system of EVA-BSC for SN Group,to solve the SN Group's current performance evaluation system problems.Which can help to realize the maximization of enterprise value and have some reference significance to the performance evaluation of the same industry.