Research On The Business Performance Index System Of Z Company Based On EVA

Under the background of China's "one belt and one way" policy,China's economic market has further accelerated its opening up to the outside world,and Chinese enterprises are rapidly developing from "made in China" to "made in China".Chinese enterprises have gone from pride to "going in" before they have gone out of their way.Chinese enterprises need more scientific and more effective performance appraisal methods that are in line with international standards.And management system to maintain their international competitiveness and sustainable high-quality development.However,in the past,Chinese enterprises used traditional financial performance evaluation indicators in their business management,and paid more attention to the profits of the enterprises.Because of blind pursuit of expansion,the enterprises would not control the cost of capital,resulting in reduced operating efficiency,which is difficult to make a more accurate evaluation of the final business performance of the enterprises,with greater accounting limitations.The introduction of EVA system into the business performance evaluation system will help to make up for such defects,pay more attention to the capital cost of the enterprise,stand in the perspective of sustainable development of the enterprise,and constantly improve the core competitiveness of the enterprise.Based on the above complex economic environment,this paper takes the actual operation case of Z Company as the background,selects the financial situation of 2015-2018 for detailed analysis and research,The full text is divided into six chapters: The first chapter introduces the research background and significance of this paper in detail,summarizes the research results of scholars at home and abroad,and introduces the research results of this paper;the second part discusses the theoretical basis of enterprise performance index evaluation;The third part of the third chapter analyzes the traditional performance evaluation index system of Z company.such as solvency,operation ability,profitability and development ability,and analyzes the problems existing in the traditional financial indexes of Z Company;the fourth part is based on EVA of Z company The fifth part,based on the practice of Z company,puts forward some suggestions on how to improve the EVA performance of Z company,hoping to help Z company improve its business performance.