The Performance Evaluation System of EVA Integrated BSC for Power Supply Enterprise

被引:0
|
作者
Li, Zehong [1 ]
Ma, Mengting [1 ]
机构
[1] North China Elect Power Univ, Sch Econ & Management, Baoding, Hebei, Peoples R China
关键词
EVA; BSC; Electric power enterprise;
D O I
10.26602/lnms.2017.74.24
中图分类号
F [经济];
学科分类号
02 ;
摘要
At present, China's power supply enterprises mainly use EVA for performance evaluation, but with the economic system reform and business environment changes, the business environment has undergone tremendous changes and the traditional financial evaluation system itself has limitations. Power supply enterprises not only need financial information, but the non-financial aspects of information in the development process, which requires the operator performance evaluation system must continue to innovate. Economic Value Added. (EVA) and Balanced Scorecard (BSC) are the most popular performance measurement methods. Based on the analysis of BSC and EVA, the author builds a new performance evaluation method - EVA comprehensive Balance Scorecard Which is carried by Balanced Scorecard, and EVA as the value orientation that can better achieve the enterprise value maximization goal.
引用
收藏
页码:24 / 29
页数:6
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