| Since January 2010,the State-owned Assets Supervision and Administration Commission of my country formally formulated and issued the "Interim Measures for the Performance Evaluation of the Persons in Charge of Central Enterprises".The biggest improvement of this method based on the solid foundation of the original performance evaluation indicators of central enterprises is the use of EVA as the basic The performance evaluation ability index is linked with it.As one of the basic value evaluation ability indicators for measuring the main business service performance of the main person in charge of large central state-owned enterprises in China,it is required to strictly implement the EVA as the standard for all large central state-owned enterprises.Value core corporate values and oriented performance appraisal.With the increasingly prosperous air transportation market in my country today,managers and investors of aviation companies have gradually realized the importance of performance evaluation.In state-owned aviation companies,performance evaluation has gradually shifted from a profit perspective to a value perspective.EVA performance evaluation system It has also gradually begun to be applied,and certain results have been achieved in practical applications.As the first domestic low-cost airline to use private capital and a low-cost private airline independently launched by travel agencies,Spring Airlines has built and applied its own characteristic EVA performance evaluation system in its operation and management.This research has a far-reaching view.The theoretical significance and high practical value.This article first briefly describes the research background and significance of EVA,reviews and reviews some related studies on EVA performance evaluation,and introduces some related concepts and theories of EVA performance evaluation,again combining with the company profile of Spring Airlines,The development status of the industry and the current status of EVA performance evaluation used by enterprises in the Chinese market,as well as the necessity of its application in the Spring Airlines field and the feasibility of implementation,from the construction,operation and results of the Spring Airlines EVA performance evaluation system Use three aspects to introduce its application process.When the EVA performance evaluation system is constructed in Spring Airlines,the overall goal is first set,and then according to the composition of the goal,the use of hierarchical analysis methods can obtain the weight ratio assigned by each indicator,determine the method of performance evaluation,and finally The actual value of Spring Airlines’ specific indicators from2017 to 2019 is evaluated and analyzed.In terms of operating the Spring Airlines EVA performance evaluation system,an EVA Performance Evaluation Management Committee should be established to supervise and manage the effective implementation of the system,and a corresponding salary incentive mechanism should be established,and then EVA performance evaluation should be implemented gradually in stages.In the application of Spring Airlines EVA performance evaluation results,the use of the results by people at different levels is discussed,starting from the following three points: how the management finds problems from the EVA performance evaluation results and optimizes targeted decisions;linking the results to the reward and punishment system,To stimulate the enthusiasm of employees and improve work efficiency;different departments and different business units implement EVA management goals in reverse to effectively improve business performance.Finally,this article consolidates and promotes the smooth application of Spring Airlines’ EVA performance evaluation system by strengthening the overall understanding and learning guidance of employees on EVA,improving the organization and management system of EVA performance evaluation,and establishing a dynamic timing reporting mechanism for EVA indicators.At the same time,the application of the EVA performance evaluation system constructed in this paper in Spring Airlines will provide three suggestions to other private enterprises or aviation companies when constructing and applying it.In summary,the EVA performance evaluation system built with the characteristics of private enterprises and low-cost business strategy is applied in Spring Airlines,which integrates various evaluation indicators more comprehensively and effectively,and makes up for the shortcomings of the current performance evaluation indicator system.Further developed the performance evaluation theory,and provided a certain reference for the improvement of the performance evaluation of my country’s aviation enterprises and private enterprises. |