Research on performance evaluation of equipment maintenance cost based on BSC-improved efficacy coefficient method

As an important fund for equipment support, the use effect of equipment maintenance expenses directly affects the generation of military combat effectiveness. In view of the shortcomings in the current research on the performance evaluation of military units, this paper uses the balanced scorecard model to construct an equipment maintenance cost performance evaluation index system including combat effectiveness, finance, customer and unit construction and development from the perspective of the unit, and uses the improved efficacy coefficient method to realize the comprehensive evaluation of equipment maintenance cost performance. The case analysis shows that the model is feasible in practice, and the improved power coefficient method is more scientific in index numerical processing than the traditional power coefficient method, which provides ideas for the future development of unit performance.