Research On The Performance Evaluation System Of Construction Enterprises Based On EVA-BSC

With the continuous maturity of market economy and information technology,corporate performance has been gradually paid attention to by the public.Performance evaluation is a strategy and implementation issue at the whole enterprise level.Single financial performance evaluation has been difficult to meet the needs of sustainable development of enterprises.As a labor-intensive industry,construction enterprises have long payback period and large volume of engineering projects,and a sound performance evaluation system plays an important role in building enterprises’ ability to obtain sustainable value creation.EVA index in profits on the basis of considering the company cost of capital and value creation,more suitable for the construction enterprise,the BSC method based on enterprise strategy,at the same time improve the scalability of the non-financial dimension evaluation,a combination of these can from multidimensional into enterprise performance evaluation,help to achieve enterprise strategic objectives,in line with the requirements of sustainable development of construction enterprises.In view of this,based on the application of EVA and BSC in construction enterprise as the main research line,build a performance evaluation system and in-depth case study,not only can provide the public with comprehensive and objective performance information,still can bring clear cognitive performance for the construction enterprise itself,the construction enterprise performance improvement,the realization of strategic goals is of great significance.This paper starts from the current development characteristics and performance evaluation system status of construction enterprises.At the same time,starting from the strategic goal of improving the value creation and sustainable development ability of construction enterprises,this paper takes EVA and BSC as the main theoretical basis to construct the performance evaluation system under the combination of EVA and BSC.On this basis,combined with the actual characteristics of the case company Y,the performance evaluation of the construction enterprise EVA-BSC was further studied to form a set of unique performance evaluation system.This paper expands from the following six parts:The first part is the introduction,which mainly defines the research key points and research objects,and summarizes and analyzes relevant research trends at home and abroad;The second part is related concepts and theoretical basis,mainly from the related concepts and performance evaluation theory,the construction of the theoretical framework of this paper,to provide a theoretical basis for the analysis of EVA-BSC in the construction enterprise performance evaluation application;The third part analyzes the current situation of the performance evaluation system of construction enterprises,analyzes the performance current situation and existing problems of the current evaluation system based on the situation of listed companies,and thus makes necessity and feasibility analysis,laying a foundation for the subsequent system construction;The fourth part is the construction of the construction enterprise performance evaluation system under the combination of EVA-BSC.Based on the previous analysis and combining with the characteristics of the enterprise,the construction enterprise performance evaluation system under the combination of EVA-BSC is constructed from the seven elements of the evaluation system;The fifth part is the case analysis.According to the actual situation of the case company and the EVA-BSC performance evaluation system constructed above,the targeted performance evaluation system is clarified,and the operation results are calculated and compared;The sixth part is divided into relevant conclusions and Suggestions,summarizes the research conclusions,and puts forward specific Suggestions for the implementation of EVA-BSC performance evaluation system for construction enterprises.The main research conclusions of this paper are as follows: Firstly,by analyzing the industry and the current situation,two evaluation methods,EVA and BSC,are introduced to carry out performance evaluation of construction enterprises,enriching the performance evaluation system of construction enterprises.Secondly,the combination of theory and case to build up new building enterprise EVA and BSC performance evaluation system,balance the financial indicators and non-financial indicators,short-sighted behaviour at the financial level to avoid the management,in the financial level,solve the problem of insufficient attention in financial evaluation of the construction enterprises,to achieve the goal of the enterprise strategy of closely linked.