Goal-oriented performance appraisal: An empirical analysis based on an improved fuzzy integrated evaluation method

With the deepening development of market economy, enterprise performance assessment has become a key part of enterprise strategic management.This study constructs a corporate performance assessment model that combines economic value added (EVA) and balanced scorecard (BSC), and empirically analyzes it through an improved fuzzy comprehensive evaluation method.The study establishes a performance evaluation index system covering four dimensions: finance, customer, internal process, and learning and growth, based on the financial data and operations of Company T from 2018 to 2022.By applying the expert scoring method and fuzzy evaluation matrix calculation, it is found that the EVA value of Company T improves from -67,212,000 yuan in 2019 to 2018,402,000 yuan in 2021, and the operational performance realizes a significant breakthrough in 2021-2022, with the revenue growth rate increasing from 38.0485% to 96.1922%.Among the customer dimension indicators, the reasonable assessment of customer maintenance rate guides the enterprise to achieve stable market share, while among the internal process dimensions, product quality qualification rate and product shipment timeliness play a key role in the improvement of the enterprise's operational efficiency.The study shows that the fuzzy comprehensive evaluation model based on EVA-BSC can comprehensively reflect the enterprise's strategy implementation effect, effectively integrate financial and non-financial indicators, and provide scientific basis for the enterprise's operation decision-making, so as to realize the steady enhancement of enterprise value and sustainable development.