| With the continuous development of infrastructure construction,the construction industry has realized the development of leap.However,the situation of construction companies has also deteriorated over the past three years due to the slowdown in the real estate sector and the impact of the COVID-19 pandemic.On the one hand,construction enterprises should continue to do a good job in this field and continue to work hard in construction.On the other hand,we should actively seek new growth points and open the development road of upgrading and transformation.In this context,it is necessary to enhance the comprehensive competitiveness of enterprises,resist the influence of external environment and cope with the changes of external environment through the implementation of business performance appraisal.This paper takes JZ Company as the research object.Based on the review of domestic and foreign studies on the optimization of the business performance appraisal system,this paper understands the current situation of the business performance appraisal system of JZ Company through questionnaire survey and interview survey.It is found that the assessment indicators are not closely combined with the corporate strategy,the basic environment loses effectiveness,the assessment process lacks effective communication,the application of assessment results is not in place and other problems.On this basis,this paper has carried on the optimization design to its operating performance appraisal system.First,draw a strategic map,decompose its strategic objectives based on BSC,decompose EVA index factors,and analyze the path to achieve strategic objectives of each dimension.Secondly,with strategic objectives and EVA index factors as the core,the management performance appraisal index system based on EVA-BSC is designed.Thirdly,the expert scoring method is used to give weight to the management performance assessment index,and the index score calculation method is given and simulated application is carried out.Finally,the assessment organization and assessment process were optimized and adjusted.And from the strategic management,talent selection,internal governance,information construction,external perspective of five aspects of safeguard measures to ensure the smooth implementation of performance appraisal.The research results of this paper are mainly reflected in:(1)This paper studies JZ Company in the construction industry,summarizes the problems existing in the business performance appraisal work of JZ company,and makes a modest contribution to enrich the case studies of the business performance appraisal of the construction industry;(2)By studying the problems existing in JZ Company’s business performance appraisal system,the company’s strategy and EVA as the core of the optimization plan,to help enterprises improve the business performance appraisal work to provide a reference;(3)The case enterprise of this paper,JZ Company,has rich operating experience in the construction industry and actively seeks transformation.The predicament it faces is representative and universal in the industry to a certain extent.Therefore,the research conclusions and countermeasures of this paper can provide certain reference for other enterprises in the construction industry to make operational decisions. |