Research on Enterprise Performance Evaluation System Based on BSC and EVA

摘要：

At present, the majority of foreign enterprise have already got rid of the pattern taking the pure financial criterion as the weight performance, they use the BSC (Balanced Scorecard-BSC) system primarily. While, the EVA (Economic Value Added) is taking as one kind of evaluating indicator system to be able to obtain the shareholder value as well as the enterprise increase in value performance, it has reflected the enterprise strategy operation objectives directly. This article introduces performance evaluation systems--the BSC and the EVA, proposes one new performance evaluating indicator system unifying the BSC and EVA based on the relationship between the two systems, and explains the setup procedure of this set of systems targets taking ABC Corporation as the example.

关键词： enterprise performance performance evaluation BSC EVA

作者: Zhao Zheyu Zhang Chunying

作者单位: College of Industrial & Commercial Management, Tianjin Polytechnic University, Tianjin, P.R.China, 300387

会议类型: 国际会议

会议名称: 4th International Conference on Productinnovation Management(第四届产品创新管理国际会议)

会议地点: 武汉

会议语种:英文

页码: 894-898

在线出版日期: 2009-08-22（万方平台首次上网日期，不代表论文的发表时间）