Practice of EVA-Based Balanced Scorecard in the Construction of Performance Evaluation System

摘要

In the current era of new economy, the competition between enterprises is becoming increasingly fierce. In many performance evaluation tools, EVA’s balance sheet scorecard has gradually become a more convenient management tool for organizations to implement strategies. The introduction of a balanced scorecard (if used properly) in the company’s performance evaluation will greatly improve the management efficiency of the organization and play a better role in promoting the enterprise to achieve the best resource allocation. This article aims to analyze the status quo of the EVA balanced scorecard in the performance appraisal system and its implementation in the enterprise through an overview of the relevant concepts and basic theories such as the balanced scorecard, combined with the theory of enterprise performance evaluation, such as the balanced scorecard. And strategic performance evaluation theory and other related theories established a series of effective management methods that match the EVA balanced scorecard. Use performance management system model calculation and performance evaluation system design to study the role of EVA-based balanced scorecard in building the performance evaluation system. Exploring the EVA balanced scorecard through experimental research can not only really improve the shortcomings and problems of the single performance appraisal system used by enterprises but also make it more in line with the company’s strategic development requirements and promote the realization of the strategy. The goal of the company: the experimental results of this paper show that 80% of the company’s operating conditions in the EVA-based balanced points performance evaluation have increased year by year and also confirmed that the EVA performance management system is a future-oriented performance management system.