Research On Performance Evaluation Index System Of G Company Based On EVA-BSC

Under the new normal of China’s economy,strengthening the management of stateowned company will improve establishing the market economy system and the modern company system.If state-owned company want to gain competitiveness and achieve rapid development,they must improve management efficiently.Only by implementing efficient and refined company management can we continuously improve our operating efficiency and performance.Scientific and reasonable performance evaluation methods should not only focus on financial measurement,but also pay attention to other aspects of the business process in a comprehensive and dynamic manner.But traditional performance evaluation is an important method to measure the performance of company.It is limited by many other factors.For example,this method considers the insufficient cost of equity capital in practical application.The evaluation index selection of this method which is to accurate and the supporting measures are imperfect.These problems lead to the separation of shareholders’ interests and management’s interests.In recent years,state-owned company have widely implemented economic value added(EVA),and EVA has made up for the shortcomings of traditional performance evaluation.EVA improves the accuracy of the company’s operating results and intrinsic value evaluation.But EVA lacks evaluation of non-financial indicators.The balanced scorecard(BSC)can supply EVA’s inadequacy in evaluating non-financial indicators.The two theoretical evaluation functions are complementary and have unified goals.Therefore,this paper starts from the perspective of management innovation performance evaluation management model.According to the two performance evaluation theories of BSC and EVA,chromatographic analysis(AHP)is used to integrate the theories of EVA and BSC.Achieve simultaneous inspection of company value and company strategy.Constructed a scientific and effective strategic performance evaluation index system.This paper takes G state-owned appliance company as an example.Mainly research the EVA-BSC comprehensive performance evaluation model.The research promotes the development the performance evaluation of state-owned appliance companies.Analyzing the status of G company performance evaluation index system,the study found that G company’s existing performance evaluation system has some problems.These problems include: the selection of indicators does not match the company’s strategic goals,the assessment indicators are mostly result indicators,and the selection of financial indicators is not perfect.Therefore,this research starts from the view of G company.With BSC as the framework,the social responsibility dimension is expanded,taking EVA as the core indicator of financial evaluation and constructing G company’s performance evaluation index system based on EVA-BSC.Using AHP to calculate the index system weight and elaborate the evaluation index calculation method.At the same time,the new indicator system was decomposed into various departments of the company,and the department performance evaluation indicator system was obtained.Suggestions were made to ensure the smooth operation of the EVA-BSC performance evaluation index system.This article sets up EVA corporate salary assessment methods,which proposes to improve corporate rules and regulations,to increase the EVA-BSC module in the information system,to establish EVA-BSC performance evaluation reward and punishment mechanisms.To help G company optimize the existing performance evaluation index system.Helping G company accurately evaluate its development strategy and operating performance.Improving G company’s operating performance to make G company’s competitiveness.And to achieve the company’s long-term sustainable development.This paper uses case studies.Through research,which can provide a certain reference for the same type of companies in the home appliance industry to conduct effective performance evaluation.