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The Research Of Performance Evaluation Of Foci Pharmaceuticals Company Based On EVA-BSC

Posted on:2020-08-17Degree:MasterType:Thesis
Country:ChinaCandidate:L N HaoFull Text:PDF
GTID:2439330578977505Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since the reform and opening up,China's economic development has been changing with each passing day,and its strength has increased rapidly.However,at the same time,the competitive pressure faced by enterprises has become increasingly prominent.Many enterprises are declining in the competition,but many enterprises have gained obvious development and growth.More and more shareholders and managers of successful enterprises are gradually aware that performance evaluation plays a crucial role in enterprise management in this fierce competition environment.Enterprise management environment is becoming more and more complex,and a single performance evaluation method can not meet the needs of modern enterprise management.Therefore,for modern enterprise management,it is of great significance to establish a set of scientific and effective performance evaluation methods.In this paper,theoretical analysis and case study are combined.In the theoretical analysis part of this paper,firstly,it summarizes the research status of domestic and foreign scholars on economic added value and balanced scorecard,and through comparing the advantages and disadvantages of these two methods,it discusses the necessity and feasibility of combining economic added value and balanced scorecard.In this case study,Foci Pharmaceutical Company is taken as the research object,and many problems in the current performance evaluation of Foci Pharmaceutical Company are analyzed.According to the problems existing in Foci Pharmaceutical Company,four dimensions of Balanced Scorecard are designed as the basic framework.Fourteen performance evaluation indicators are selected pertinently.The core indicators of financial dimension are economic added value.Then the weights of the indicators at the standard level and the scheme level are determined by analytic hierarchy process.Foci Pharmaceutical Company based on EVA-B SC.The performance evaluation method is evaluated comprehensively,and the implementation guarantee and expected effect of the new performance evaluation system are put forward.In the conclusion part,the whole paper is summarized and summarized.
Keywords/Search Tags:Business performance evaluation, Economic value added, Balanced scorecard, Analytic hierarchy process, Fuzzy comprehensive evaluation method
PDF Full Text Request
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