| In recent years,with the continuous and rapid development of the national economy,people’s living standards are improving day by day,and cars have been basically popularized in life.From the current situation of social and economic development,the automobile industry is still the main driving force of economic growth,and its share in the national economy directly affects the trend of economic development in China.However,in the face of the test of automobile industry globalization,how to not be eliminated in the competition and how to carry out more effective performance evaluation is an urgent problem for every automobile enterprise.Compared with the traditional performance evaluation system based on profit,the emergence of economic value added(EVA)conforms to the development requirements of the new era.Through case study,this paper expounds the important role of EVA performance evaluation in B automobile enterprise.Taking B automobile enterprise as the research object,combined with the basic situation of B automobile enterprise,this paper analyzes the current situation of performance evaluation of B automobile enterprise,and points out the problems existing in the current performance evaluation indicators of B automobile enterprise.According to the analysis results,the EVA index is applied to the company’s operation and management,and the EVA theory and its indexes are fully used to improve the current performance evaluation of B automobile enterprise,so as to better fit the market changes and enhance the overall competitiveness of the enterprise.On the basis of theoretical overview,this paper also draws on the practical experience of some successful foreign enterprises,combined with the analysis of EVA core evaluation indexes and other financial evaluation indexes,makes an in-depth study on the defects of performance evaluation of B automobile enterprise,and puts forward improvement measures in combination with the characteristics of automobile enterprise,so as to promote the healthy and long-term development of B automobile enterprise.In addition,through the research on the application of EVA performance evaluation of Bautomobile enterprise,we find that EVA can bring advantages to the enterprise,in order to hope that it can continue to be popularized and applied,so that EVA can be better integrated into the operation and management of the enterprise,guide the enterprise management to better repay the shareholders and other stakeholders,and then enhance the value creativity of the enterprise. |