Study On Performance Review Of Diversified Enterprise Under Sichuan Tobacco Enterprise Group

After the economic system transformation, China’s market economy has a great development. The system is getting more sophisticated, and many enterprises has begun to diversify the direction of development. Enterprises are becoming increasingly powerful, which gives managers more difficulty. So enterprises are urgently needed an effective performance evaluation system, with which to give the scientific evaluation of its members. It is understood that many of the group companies affiliated diversified business performance evaluation adopted a "one size fits all" approach, trying to use the same standards to measure and evaluate the different industries and stages of development of the diversified businesses, which lead the internal unfair, impact the vitality of the diversified businesses, and cannot effectively promote the joint development of the diversified businesses. The result is to affect the rapid development of the entire groups and the achievement of the corporate strategy. Sichuan tobacco on a plurality of subordinate enterprises to establish a scientific, reasonable, no separate impartial performance evaluation, but the use of and advocate course of study as evaluation system, the annual evaluation is only form record, a mere formality. Therefore, this paper from the balanced scorecard from the financial perspective, customer perspective, internal process perspective and learning and growth perspective four aspects set index, the Sichuan Tobacco under the diversified enterprise " tailored " performance evaluation system, year of the integrated evaluation on its comprehensive evaluation score, ranking, the implementation of incentive research has the practical significance.This paper is divided into five parts; each part of the main content is as follows.The first part is the introduction. Describes the background and significance, research ideas and research methods。 The second part of the literature review. On the domestic and foreign enterprise operating performance evaluation research are reviewed.Third Department of Sichuan tobacco diversified enterprise performance evaluation of the status quo. Performance evaluation of enterprise concepts are identified, analyzed the performance evaluation in the implementation of diversified firms in china. Introduced the basic situation of Sichuan tobacco, development strategy and diversified enterprise situation, analysis of Sichuan tobacco on a plurality of subordinate enterprises evaluation, existing problems.The fourth part of Sichuan tobacco diversified enterprise performance system. Combination of Sichuan tobacco industry a plurality of subordinate enterprise performance evaluation of the current situation, put forward the principle of system design, selection of BSC as a performance evaluation method, in reference to the Tobacco Corporation of diversified enterprise management requirements, analysis of the diversified enterprise industry characteristics is proposed on the basis of the different evaluation index, using the Delphi method with analytic hierarchy process for each of a plurality in enterprise performance evaluation system and the index weight calculated. On the diversification of enterprises performance evaluation score using comprehensive scoring method, drawing lessons from the domestic research, introduced the operation degree of difficulty, due to reduced business scale, social burden to the differences of enterprise operating performance evaluation influence evaluation results, the purpose is to protect the scientific, objective and fair.The fifth part of Sichuan tobacco diversified enterprise performance evaluation and protection. Establishment of evaluation system needs to be put into action, defined the evaluation cycle, establishes the evaluation organization, perfect the performance evaluation of the relevant supporting measures, the effective evaluation.This paper uses the theory and case combination of research methods, systematic analysis of the Sichuan tobacco a plurality of subordinate enterprise performance evaluation of the status quo, so as to establish a new evaluation system, with a view to practical guiding significance. This is the contribution of this paper, the defects in the system design is scientific, reasonable to be in operation in practice to further test.