Research On Performance Evaluation System Of C Company Based On EVA Comprehensive Balanced Scorecard

With the rapid development of China’s economy,the annual output value of the pharmaceutical industry is also rising.Nowadays,the state has classified the pharmaceutical industry as a strategic industry supported by the state.No matter the launch of new GSP certification standards or the promotion of rural medical cooperation system,these measures can reflect the government’s support for the pharmaceutical industry is gradually strengthening.In the face of the fierce competition in the pharmaceutical market,the company needs to develop its own management and operation mode according to the industry system that tends to be standardized today,and constantly improve its self-worth.It is very important for the sustainable development of the company to evaluate the overall operation and development ability of the company scientifically and comprehensively,which depends on whether there is a complete and reasonable performance evaluation system.This paper first introduces the theoretical basis of performance evaluation,EVA and balanced scorecard,and the theory of the combination of the two.Then,it looks up the relevant literature of each theory at home and abroad,and analyzes the advantages and disadvantages of each evaluation system through induction.Then through the analysis of C company’s situation,summarizes the problems in its current performance evaluation system,establishes the SWOT analysis model,and combined with C company’s strategic objectives,designs the Balanced Scorecard performance evaluation system model with EVA as the core financial dimension.At the same time,considering the particularity of company C in the pharmaceutical industry,we add social responsibility and environmental dimension into the four dimensions of the original balanced scorecard,select the key evaluation indicators for each dimension,and give the weight to the performance evaluation indicators more objectively through AHP.Finally,through the collection of C company index data,the paper analyzes the C company after the reconstruction of performance evaluation system,and gives suggestions combined with the existing problems.For other companies in the sameindustry to provide a reference for the design of performance evaluation system.