Research on Business Performance Evaluation System for Shaanxi Listed Companies Based on EVA-BSC Coupling
Available Online December 2018.
- https://doi.org/10.2991/iceemt-18.2018.81How to use a DOI?
- EVA–BSC coupling; business performance evaluation; listed company; Shaanxi province
- Integrating advantages of EVA (Economic Value Adding) and BSC (Balanced Score Card), this thesis constructs a business performance evaluation system for Shaanxi listed companies and examines its application value. Based on both EVA, a financial indicator mirroring a company’s value creating ability, and BSC, a non-financial but strategic indicator for performance evaluation, an empirical research on financial and performance data from 41 listed companies in Shaanxi province is conducted to examine the system’s validity and practical applications. Result shows that EVA-BSC based performance ranking in 15 companies is in substantial agreement with that in EVA based raking while 26 companies see variation, demonstrating EVA-BSC based performance evaluation system’s comprehensiveness and practical application value.
- Open Access
- This is an open access article distributed under the CC BY-NC license.
Cite this article
TY - CONF AU - Xiaojun Deng PY - 2018/12 DA - 2018/12 TI - Research on Business Performance Evaluation System for Shaanxi Listed Companies Based on EVA-BSC Coupling BT - 2018 3rd International Conference on Education, E-learning and Management Technology (EEMT 2018) PB - Atlantis Press SP - 418 EP - 423 SN - 2352-5398 UR - https://doi.org/10.2991/iceemt-18.2018.81 DO - https://doi.org/10.2991/iceemt-18.2018.81 ID - Deng2018/12 ER -