Discussion on Building the Comprehensive Performance Evaluation System of Combining EVA and Balanced Score Card
Authors
Li Yongchen, Liu Yuanyuan, Ding Xiangbao
Corresponding Author
Li Yongchen
Available Online August 2015.
- DOI
- 10.2991/icaicte-15.2015.82How to use a DOI?
- Keywords
- EVA, Balanced Score Card, Performance Evaluation, the Comprehensive Performance Evaluation System
- Abstract
As a tool for performance evaluation, EVA has realized the effect of improving the efficiency of capital utilization and creating greater economic value for the enterprise. The Balanced Score Card combines the financial data with the non financial data, and evaluates the enterprise performance comprehensively. There is inevitably insufficient if you only use one of them. In order to realize the maximization of enterprise value, the paper will consider the combination of EVA and BSC to build the comprehensive performance evaluation from the actual needs of enterprise performance evaluation.
- Copyright
- © 2015, the Authors. Published by Atlantis Press.
- Open Access
- This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).
Cite this article
TY - CONF AU - Li Yongchen AU - Liu Yuanyuan AU - Ding Xiangbao PY - 2015/08 DA - 2015/08 TI - Discussion on Building the Comprehensive Performance Evaluation System of Combining EVA and Balanced Score Card BT - Proceedings of the 2015 3d International Conference on Advanced Information and Communication Technology for Education PB - Atlantis Press SP - 351 EP - 355 SN - 2352-538X UR - https://doi.org/10.2991/icaicte-15.2015.82 DO - 10.2991/icaicte-15.2015.82 ID - Yongchen2015/08 ER -