【作者】 李明明；

【导师】 张艺馨；

【作者基本信息】 辽宁大学 ， 会计（专业学位）， 2025， 硕士

【摘要】 在当今竞争日益激烈的市场环境中,企业绩效评价已成为企业战略决策、资源配置和可持续发展的重要工具。有效的绩效评价体系不仅能够帮助企业识别自身的优势和劣势,还能为企业的长期发展提供科学依据。禾丰股份作为饲料行业龙头企业之一,其绩效评价体系的构建与优化具有重要的现实意义。本文旨在通过结合经济增加值(EVA)和平衡计分卡(BSC)两种绩效评价方法,构建一个全面且深入的绩效评价体系,以更准确地反映禾丰股份的真实绩效水平。本文首先阐述了EVA和BSC的理论基础,为二者的结合提供了理论依据。接着,文章分析了禾丰股份的经营现状和原有的绩效评价方法,指出了其存在的不足,例如忽视股权资本成本、绩效评价与战略目标脱节等。在此基础上,依据禾丰股份的业务特点,将EVA融入BSC的财务维度,并在客户、内部业务流程、学习与成长维度选取关键指标,如市场占有率、存货周转率、技术人员占比等。通过层次分析法对这些指标进行赋权,构建出适用于禾丰股份的EVA-BSC绩效评价体系。随后,本文通过收集相关数据,运用该体系对禾丰股份近五年的绩效进行了评价,得出了各维度的绩效得分与综合绩效情况。结果显示,禾丰股份的绩效表现良好,特别是在内部业务流程和学习与成长维度表现优秀,但在财务维度和客户维度上仍有提升空间。最后,文章提出了禾丰股份实施EVA-BSC绩效评价的保障措施,包括加强执行与监控组织保障、完善相应奖惩制度、开展相关人员培训等,以期助力禾丰股份在复杂多变的市场环境中实现战略目标,提升核心竞争力。本文不仅为禾丰股份提供了一个更为精准和全面的绩效评价体系,还为同行业企业在绩效评价体系的构建与应用方面提供了有益的参考与借鉴。通过EVA与BSC相结合,本文不仅关注了企业的财务成果,还兼顾了非财务因素对企业长期发展的影响,从而为企业提供了一个更为科学和全面的绩效评价工具。此外,本文提出的保障措施也为企业实施新的绩效评价体系提供了实际操作层面的指导。更多还原

【Abstract】 In today’s increasingly competitive market environment,corporate performance evaluation has become a crucial tool for strategic decision-making,resource allocation,and sustainable development.An effective performance evaluation system not only helps companies identify their strengths and weaknesses but also provides a scientific basis for their long-term growth.As one of the market leaders in the feed industry,Wellhope Foods Co.,Ltd.’s performance evaluation system holds significant practical importance.This thesis aims to construct a comprehensive and in-depth performance evaluation system by integrating Economic Value Added(EVA)and the Balanced Scorecard(BSC),thereby more accurately reflecting the true performance level of Wellhope Foods Co.,Ltd.The thesis commences with a comprehensive exposition of the conceptual underpinnings of both Economic Value Added and Balanced Scorecard methodologies,establishing a theoretical framework for their synergistic combination.Then,the article analyzed the current operating status of Wellhope and its original performance evaluation methods,pointing out the existing deficiencies,such as the neglect of the cost of equity capital and the disconnection between performance evaluation and strategic goals.Based on this analysis and considering the business characteristics of Wellhope Foods Co.,Ltd.,EVA is incorporated into the financial dimension of BSC,while essential metrics are identified across client relations,operational workflows,and organizational development perspectives,such as market share,inventory turnover ratio,and the proportion of technical personnel.Using the Analytic Hierarchy Process(AHP),weights are assigned to these indicators to construct an EVA-BSC performance evaluation system tailored to Wellhope Foods Co.,Ltd.The thesis then collects relevant data and applies this system to evaluate the company’s performance over the past five years,deriving performance scores for each dimension and an overall performance assessment.The results indicate that Wellhope Foods Co.,Ltd.performs well,particularly excelling in internal business processes and learning and growth dimensions,though there is room for improvement in the financial and customer dimensions.Finally,the thesis proposes implementation measures for implementing the EVA-BSC performance evaluation system at Wellhope Foods Co.,Ltd.,including strengthening organizational execution and monitoring,improving incentive and penalty systems,and conducting relevant staff training,with the aim of helping the company achieve its strategic goals and enhance its core competitiveness in a complex and ever-changing market environment.This thesis not only provides Wellhope Foods Co.,Ltd.with a more precise and comprehensive performance evaluation system but also offers valuable references and insights for other companies in the industry regarding the construction and application of performance evaluation systems.By integrating EVA and BSC,the thesis not only focuses on financial outcomes but also considers the impact of non-financial factors on long-term development,thereby offering a more scientific and holistic performance evaluation tool for enterprises.Additionally,the implementation measures proposed in this thesis provide practical guidance for companies implementing new performance evaluation systems.更多还原