Research On Application Of EVA Integrated Balanced Scorecard In J Company Performance Evaluation

In recent years,with the world economic system becoming more and more globalized,competition in all walks of life is becoming increasingly fierce.In this context,enterprises want to maintain their own business and grow,the need to evaluate the overall performance of enterprises in many ways.Based on this,in the daily operation and management of enterprises,performance evaluation is an indispensable work.In order to get a foothold in the highly competitive market environment,enterprises must realize the accurate evaluation of the performance through more scientific way.The financial indicators of performance evaluation of the traditional model has not adapt to the development of the times,more and more enterprises begin to build composite memory performance evaluation system and perfect,common in EVA and BSC,to achieve the objective evaluation of performance.Firstly,the theory of EVA and BSC were introduced,and related in internal and abroad two kinds of theoretical research's data which summarized and analyzed,comparing their advantages and disadvantages,then combination of the two methods analyzes the necessity and feasibility,after that constructed an index design.This paper is based on the J company,the establishment of performance evaluation system of new,through scientific theory to guide practice,EVA and the Balanced Scorecard theory is applied to enterprise performance evaluation,to enhance the level of enterprise performance evaluation with reference to.At the same time to consider the J company as the object,revealing the lack of present performance evaluation in the company,and then to the current situation and development target of the development of J company based on the Balanced Scorecard performance evaluation with EVA as the core of the financial dimension model are given.The Balanced Scorecard in the financial dimension index,contains only the traditional financial indicators,through the EVA can make up for this deficiency,the financial index evaluation and shareholder value maximization principle of unity,and the balanced scorecard can solve the problem of narrow range of EVA evaluation,promote the enterprise based on the internal procedure,realizes to maximize shareholder value to improve customer satisfaction,and long-term development of enterprise performance evaluation etc..In this paper,the construction of the new small evaluation index system,combined with the characteristics of enterprises and enterprises themselves,and collect the index data of the company in the past four years applied to the new performance evaluation system.At the end of this paper,we will give a brief summary of the results of this study,and point out the shortcomings of this research process and prospect the future research direction.