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

作者：Dongwen Xie, Deng Hui · 发表于：Mobile Information Systems · 年份：2021 · DOI：10.1155/2021/5198364 · 被引用次数：6 · 研究领域：Financial Reporting and Valuation Research

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 ...