The Research Of Performance Evaluation Of SD Company Based On EVA-BSC

With the increasing strength of China's economy,the competitive pressures companies facing now have become increasingly severe.As companies growing in competition,shareholders and managers gradually realize the importance of performance evaluation in enterprise management.The enterprise management is increasingly complex,and mono evaluation method for performance cannot meet the needs of modern enterprise management.Many limitations in evaluation methods of accounting data and profits as the main measure of business performance of enterprises have become significantly prominent.For example,some companies value economic benefits while ignoring environmental and social benefits.Moreover,other companies excessive emphasis on short-term performance and neglect of long-term development.Therefore,Finding a proper solution to establish a scientific and effective performance evaluation method is of great significance in the field of performance evaluation research.The thesis applies a combination of theoretical analysis and case study.In the theoretical analysis,first of all,the author review the research status of performance evaluation related theory at domestic and abroad,combine theory value of economic value added and balanced scorecard,and draw a comparison between multiple methods of performance evaluation.The pros and cons of the combination of these two methods are evaluated,Based on these merits,the necessity and feasibility of combining the two methods are discussed.In the case study,the thesis takes SD company as the research object,analyzes the current performance evaluation status of SD company as a mono financial indicator performance evaluation.The causes of the problem include ignoring the evaluation of non-financial factors and the poor incentive effect of performance evaluation results.Inadequate performance indicators and corporate performance evaluation do not take into account strategic factors.Based on the existing problems,for the purpose of improving,the performance evaluation methods of SD companies and departments,and designed a balanced scorecard performance evaluation method that takes the economic value of the economy as the core of the financial dimension,targeted the selection of more scientific performance evaluation indicators,and determined The weight of the criteria level and the program level.The comprehensive evaluation method of SD companybased on EVA-BSC is comprehensively evaluated by the fuzzy comprehensive evaluation ethod,and the safeguard measures such as the timely evaluation of the improvement results,the emphasis on the combination with the incentive system,and the balance between investment and income were proposed.Finally,in the conclusion part of the thesis,the thesis summarizes and summarizes the whole thesis,and points out the deficiencies found in the research process and the prospects for future related research.