Research On The Construction Of EVA Comprehensive Performance Evaluation System Of MZ Company

Performance evaluation is the basic premise for companies to conduct internal management operations.With the increasing demand for value management and strategic management by enterprises,new evaluation methods such as EVA(Economic Value Added)and Balanced Score Card have emerged.Since the two are highly complementary performance evaluation methods,they are considered to be used in combination to construct an EVA comprehensive Balanced Score Card performance evaluation system,that is,to use the EVA index as a guide,and to use Balanced Score Card as a framework.Company's strategy is decomposed and transformed into a series of concrete and measurable goals.The performance evaluation method can more comprehensively and scientifically evaluate the performance of the company.With the deepening of China's power system reform,it is an inevitable choice for the current grid companies to adapt to the market environment by formulating a set of scientific performance evaluation systems to objectively and fairly evaluate corporate performance.Since 2010,the State-owned Assets Supervision and Administration Commission has fully implemented the EVA-based performance evaluation system in central enterprises,which is intended to promote the central enterprises' ability to enhance their value creation and promote their scientific development.The research object of this article,as a state grid subordinated three-level power supply company,has not yet explored a set of scientific and effective performance evaluation system.The existing evaluation methods are too focused on the assessment of financial indicators,out of line with strategic objectives,lack of effective communication feedback,lack of flexibility and innovation.Based on the actual situation of the company and guided by the strategy of building "one-strong and three-excellent" modern company,this article selects the finance,customer,internal business process,learning and growth and security index,for its construction of EVA comprehensive performance evaluation system.We use the analytic hierarchy process to assign weight to each index and score the performance of the company.Finally,this paper puts forward the safeguard measures of the evaluation system and provides reference for the company's performance evaluation and daily operations.