Research on Performance Evaluation Model Based On Eva-Bsc

Taking New Energy Vehicle Manufacturing Enterprises as An Example

Authors

  • Zhaoxi Peng
  • Lunzhi Gan

DOI:

https://doi.org/10.54097/fbem.v7i1.4179

Keywords:

New energy vehicle, Economic added value balanced scorecard, Analytic hierarchy process, Entropy weight method.

Abstract

The new energy vehicle industry is now developing at a high speed, with fierce competition among enterprises. Enterprise performance evaluation system is an important guarantee for the realization of enterprise strategic objectives. A reasonable performance evaluation system is vital to the development of enterprises. The article builds an eva-bsc performance evaluation model with EVA value as the core and BSC as the framework, determines the weight by using the method of combining AHP and entropy method, and empirically analyzes the performance of 11 new energy vehicle manufacturing enterprises with a market value of more than 10 billion yuan from 2018 to 2020. The evaluation results show that the comprehensive and scientific performance evaluation of new energy vehicle manufacturing enterprises has been basically realized.

Downloads

Download data is not yet available.

Metrics

Metrics Loading ...

References

Lei Jian. Building a New Financial Analysis System Based on EVA-BSC [J]. Financial Communication,2010(29):108-109.DOI:10.16144/j.cnki.issn1002-8072.2010.29.053.

Wu Linfang. Analysis on the Application of EVA based BSC System in Enterprise Performance Evaluation [J]. Friends of Accounting, 2011 (20): 30-34.

Pablo Fernández. EVA and Cash value added do NOT measure shareholder value creation [J]. IESE Business School, July 4, 2008.

Ma Li. Research on the Performance Evaluation of High tech Enterprises with EVA-BSC [J]. Modern Marketing (Late Edition), 2019 (02): 206-207.

Downloads

Published

03-01-2023

How to Cite

Peng, Z., & Gan, L. (2023). Research on Performance Evaluation Model Based On Eva-Bsc: Taking New Energy Vehicle Manufacturing Enterprises as An Example. Frontiers in Business, Economics and Management, 7(1), 249–255. https://doi.org/10.54097/fbem.v7i1.4179

Issue

Section

Articles