Research on Enterprise Performance Evaluation System Based on BSC and EVA

At present, the majority of foreign enterprise have already got rid of the pattern taking the pure financial criterion as the weight performance, they use the BSC (Balanced Scorecard-BSC) system primarily. While, the EVA (Economic Value Added) is taking as one kind of evaluating indicator system to be able to obtain the shareholder value as well as the enterprise increase in value performance, it has reflected the enterprise strategy operation objectives directly. This article introduces performance evaluation systems-the BSC and the EVA, proposes one new performance evaluating indicator system unifying the BSC and EVA based on the relationship between the two systems, and explains the setup procedure of this set of system's targets taking ABC Corporation as the example.