Proceedings of the 2018 3rd International Conference on Education, E-learning and Management Technology (EEMT 2018)

Research on Business Performance Evaluation System for Shaanxi Listed Companies Based on EVA-BSC Coupling

Authors
Xiaojun Deng
Corresponding Author
Xiaojun Deng
Available Online December 2018.
DOI
https://doi.org/10.2991/iceemt-18.2018.81How to use a DOI?
Keywords
EVA–BSC coupling; business performance evaluation; listed company; Shaanxi province
Abstract
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.
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Proceedings
2018 3rd International Conference on Education, E-learning and Management Technology (EEMT 2018)
Part of series
Advances in Social Science, Education and Humanities Research
Publication Date
December 2018
ISBN
978-94-6252-624-2
ISSN
2352-5398
DOI
https://doi.org/10.2991/iceemt-18.2018.81How to use a DOI?
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  -