The Research On The Improvement Of Enterprise Performance Evaluation In Hunan Tobacco Commercial Pure Cigarette Sell

Under the dual pressure of the economic downturn and the increasingly strict national tobacco control,the development of the tobacco industry experienced a turning point.Cigarette sell fell for the first time in 2015 and th e whole industry including Hunan tobacco,declined significantly in 2016.Under the background of increasing tax,Management oriented benefit will help,but how to establish a scientific and effective management model and performance evaluation system is t he key to solving the problem.Based on the evaluation of relevant theoretical research on performance analysis,the composition ofperformance evaluation,and methods of the system described,this research has provided a strong theoretical basis for the im provement of performance evaluation of Hunan tobacco commercial pure sell area.According to the performance management process and the characteristics of the enterprise development status of pure sell area of cigarette and tobacco industry,this research h as analyzed the existing enterprise performance evaluation system,using the Balanced Scorecard Principle to improve the performance evaluation system,index design to solve the problems that the evaluation system may not be reasonable,the evaluation proc edure may not be scientific,and the method evaluation may be too simple.Based on relevant theories about performance evaluation,the research applied Balanced Scorecard Principle into the performance evaluation system.Focusing on the management priority and development strategy of tobacco pure sell enterprises,this research improved and simplified the formal performance evaluation system,and put forward a method to improve the evaluation procedure,to improve the evaluation methodology and to set index weighting.At the end five suggestions have been put forward on how to effectively put Balanced Scorecard into practice.The value is that it is a good attempt and breakthrough to improve the grass-roots tobacco business enterprise performance evaluatio n system with the effective use of the Balanced Scorecard financial economic theory of performance evaluation management,especially from the perspective of a provincial company.