Performance Evaluation And Analysis Of Y Private Enterprises Based On Comprehensive Of EVA And Balance Score Card

Current market environment in our country has imposed stricter requirements on all aspects of enterprises,especially with the gradual establishment of a market economy system and a modern enterprise system,the importance of enterprise performance evaluation is increasing day by day.However,compared with developed countries,the development of performance evaluation in China is relatively slow in theory and practice.At present,most enterprises in China still use traditional accounting indicators to evaluate their performance.However,traditional evaluation methods have been difficult to adapt to the increasingly complex economic situation and the changing economic development situation.This requires companies to constantly explore more perfect,scientific and rigorous performance evaluation methods to meet the needs of market development.Company Y is a large modern group company integrating coal production,washing,coking,transportation and sales,chemical product recovery,gas purification,building material processing,power generation and ferroalloy,kaolin,carbon black production.The rapid and stable development of the company has put forward higher requirements for the performance evaluation system.Therefore,Company Y needs to build a more improve and perfect performance evaluation setup to fulfill the company's strategic goals and guide the company's better development.This article takes Company Y as a research case.During the investigation,it analyzes the current performance evaluation system of Company Y,and summarizes the defects of the existing performance evaluation system.To solve the problems,this paper uses questionnaires,qualitative and quantitative methods,and uses AHP software to build a set of performance evaluation system based on the EVA comprehensive balanced scorecard for company Y,and determines the weight of each indicator Then,use the new performance evaluation system to evaluate the company's performance in 2019,and finally put forward the main points and specificimplementation steps of the new performance evaluation system in company Y.The structure of the article is as follows: Chapter 1,Introduction.Describe the research background,research significance,research content and research methods of the article.The second chapter introduces the related theories of EVA and Balanced Scorecard and the research status at home and abroad.The third chapter introduces the background of the case.Introduce Company Y and analyze its current performance evaluation status.The fourth chapter,the application of performance evaluation method based on EVA and balanced scorecard in company Y.Chapter 5,conclusions and prospects.The research results show that Company Y performed well in finance,customers,internal processes,and learning and growth,but there is still room for improvement.In addition,the newly constructed performance evaluation system can more comprehensively and systematically reflect the operating status of Company Y and can provide a reference for similar types of private enterprises.