Research On The Performance Evaluation Index System Of Papermaking Enterprises

Because of the more stringent environmental policy,the paper industry access standard is becoming more and more strict,the investment quota of the present paper industry is 300-400 yuan per ton,and the operation cost of the large environmental equipment is 40-100 yuan per ton,which leads to the majority of the small and small paper enterprises in the lower reaches,and most enterprises want to increase their chances of survival.We should adjust and monitor internal enterprises,understand their own problems and the efficiency of their employees.The uniqueness of the value added value can make the enterprise achieve these goals.The index not only takes into account the traditional capital cost,but also integrates the equity capital used by the company,so that it can reflect the situation of the enterprise more carefully and comprehensively.It is the true value of the enterprise and makes the enterprise develop in a better direction.This paper,taking the listed paper company C as the research object,uses the methods of literature research,case analysis and comparative analysis to apply the EVA as the core financial performance system to the case company.It tries to show that the enterprise uses the EVA index to be more comprehensive and effective to its own evaluation,and provides the relevant information users with the enterprise.The financial analysis data used.The traditional performance evaluation index is used to analyze the case company first.It is found that the traditional performance index system is too one-sided,not comprehensive and pertinent,and further points out the necessity of introducing the economic value added,and further designs a new performance evaluation index with the economic value added as the core index.In order to prove the advantage of the economic value added.The new performance evaluation system is used to calculate the EVA value according to the EVA formula.The new index numerical analysis and the traditional index analysis are compared,and the distortion of the traditional performance evaluation index is found,and the advantages of EVA in the financial performance evaluation are analyzed.C company puts forward countermeasures and suggestions to enhance the economic value added of enterprises,so as to protect the rights and interests of shareholders and external investors and increase their own strength.The case analysis shows that the economic value added value is suitable for the enterprise to carry on the performance evaluation,and the economic increase has its own characteristics and advantages.It can find the real profit of the enterprise rather than the net profit in the simple financial data,and avoid the tampering of the profit by the business operator.It can reflect the enterprise objectively and objectively.Profit or not.In the process of business operation,we can find out our own problems,so that we can find out the business risks,prevent risks and reduce risks.It can also reduce the contradiction between the shareholders and the business operators,better deal with the relationship between the agent and the agent,make the goals of the two sides consistent,optimize the bilateral interests and promote the win-win development of the enterprises.On the other hand,from the angle of the external investors,the performance evaluation system with the economic value added as the core can correct themselves.To make more objective decisions and protect their own interests.