摘 要伴随着我国社会经济进入新常态的发展态势，各个行业之间的竞争也变得日益激烈起来。以化妆品行业为例，除了要重视产品的创新和市场的拓展以外，还要注重绩效评价工作的规范化发展，因为绩效评价是对企业经营水平和盈利能力的一个重要反应指标。如果在绩效评价方法当中能够引入 EVA 的绩效考核方式，对于提升企业的竞争能力和盈利能力而言都将会发挥十分重要的推进作用。但是当前我国的很多化妆品企业对于 EVA 绩效考核方式的引入和应用还存在着很多问题和不足。为此，文章以伽蓝集团为案例分析对象，对伽蓝集团目前现有的绩效评价方法、绩效评价体系进行了调研，提出了现有绩效评价方法中存在的短板和问题，并为 EVA 绩效评价方法引入的必要性进行了阐述，通过财务数据检索和分析提出了 EVA 绩效评价方法应用的对策和建议：首先要重视会计信息披露工作的规范化发展；其次要重视对长期利益的考虑；再次要建立科学的薪酬激励机制；最后要优化绩效考核的方法。关键词：绩效评价；EVA 指标；信息披露；绩效考核IABSTRACTABSTRACT With the development trend of our country's social economy entering the new normal, the competition among various industries has become increasingly fierce. Take the cosmetics industry as an example, in addition to paying attention to the innovation of products and the expansion of the market, we should also pay attention to the standardized development of performance evaluation, because performance evaluation is an important response index to the business level and profitability of enterprises. If the EVA performance appraisal method can be introduced in the performance evaluation method, it will play a very important role in promoting the competitiveness and profitability of enterprises. But at present, many cosmetic enterprises in our country introduce EVA performance appraisal methods There are still many problems and shortcomings in entry and application. This paper investigates the existing performance evaluation methods and performance evaluation system, puts ...
