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

Due to the rapid development of the world economy,the ability of various industries has been greatly enhanced,and the competitive pressure among companies has also increased.If the operation of the company wants to conform to the pace of the times,managers should pay more attention to the performance of the company in the process of operation.Building a performance evaluation system suitable for enterprise development has become one of the important tasks.The traditional performance evaluation method limits the perspective to the analysis of financial indicators.This way of quantifying indicators is easy to compare the enterprise performance in various periods,but at the same time,the defects are also very obvious.To a certain extent,it ignores the impact of non-financial factors such as consumers,suppliers and internal systems on the enterprise performance,resulting in the management’s incomplete analysis of the company’s performance and affecting the company’s sustainable development ability.This paper chooses company B,established in 1992,as the research object.After ten years of steady development,it realized the joint-stock reform in 2002.It is a real estate enterprise that quickly completed the listing after the restart of IPO in China’s market.Now the company has become a benchmark enterprise in the industry and established a good corporate image.Combined with its current development,EVA and BSC are applied in its daily business process to evaluate its performance.On the basis of combing and summarizing the research background,domestic and foreign literature and theoretical basis,this paper analyzes the current situation of the performance evaluation of the research object B company,discusses the main problems existing in the performance evaluation of the company at this stage,and expounds the feasibility and necessity of the application of eva-bsc performance evaluation system in B company;Then,according to the actual situation of company B,the eva-bsc performance evaluation system is constructed,the weight is determined by analytic hierarchy process,and the performance of company B in recent three years is scored by combining the efficacy coefficient method and comprehensive index method,so as to evaluate the performance of company B.The results show that the new performance evaluation system is more suitable for the performance evaluation of company B;Finally,it puts forward corresponding safeguard measures for the possible implementation obstacles of the new performance evaluation system.Through the research,it is found that the use of the new performance evaluation system can better help company B find the existing problems,comprehensively evaluate the performance of financial and nonfinancial dimensions,and is more conducive to the sustainable development of the company.