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Research On Performance Evaluation Of A Pharmaceutical Enterprise Based On Triple Bottom Line

Posted on:2021-03-18Degree:MasterType:Thesis
Country:ChinaCandidate:T LeiFull Text:PDF
GTID:2381330602980344Subject:Accounting
Abstract/Summary:PDF Full Text Request
Sustainable development is the common understanding of mankind,the meeting point of the greatest interests of all parties and the best entry point for cooperation.The realization of sustainable development requires the joint participation of all parties.Medical products are closely related to people's life safety and health,and the healthy development of the entire pharmaceutical industry has been widely concerned.However,in recent years,toxic capsules,expired vaccines,environmental pollution,violation of the rights of employees and other issues have been exposed,causing public concern and heated discussion,and the healthy development of the industry has been questioned.The health,stability and sustainable development of pharmaceutical enterprises have attracted the attention of investors,governments,the public and other stakeholders.How to promote the sustainable development of pharmaceutical enterprises and promote the healthy development of the industry has become an urgent issue.This paper takes A Pharmaceutical Enterprise as an example,analyzes the shortcomings of its performance evaluation index system,constructs a new performance index system,and evaluate the development status of the enterprise.Put forward countermeasures or suggestions to promote the sustainable development of the enterprise,hoping to have a reference role for other pharmaceutical enterprises,to promote the healthy development of the industry,and maintain the harmonious and stable development of the society.First of all,this paper studies the current performance evaluation system of A Enterprise,proposes that its indicator system pays too much attention to economic interests and ignores stakeholders other than shareholders,which is not conducive to the sustainable development of the enterprise,and analyzes the reasons.Meanwhile,it expounds the necessity and feasibility of implementing triple performance evaluation of A Pharmaceutical Enterprise.Then,based on the triple bottom line and in combination with the expectations and demands of stakeholders,the "economy-environment-society" triple performance evaluation index system of A Pharmaceutical Enterprise is constructed.Based on the analytic hierarchy process(AHP)to confirm the weight of indicators,the fuzzy comprehensive evaluation method was adopted to complete the performance evaluation of A Pharmaceutical Enterprise,and the results of the performance evaluation were analyzed.It was found that the environmental performance and social performance of the enterprisewere not as well as the economic performance.Finally,put forward the countermeasures and suggestions to promote the sustainable development of enterprises: on the one hand,it is about the enterprise's own management.Advice on the economy,environment and society.At the same time,it is suggested to set up an independent social responsibility department,strengthen the operability and sustainability of corporate responsibility management,and ensure the smooth implementation of the triple performance.It is also conducive to the preparation of corporate social responsibility report to meet the increasing communication needs of stakeholders.On the other hand,it is necessary to attach importance to power outside the enterprise.Such as,improve the government supervision mechanism,formulate policies to mobilize the enthusiasm of enterprises,strengthen the construction of enterprise credit system,give play to the role of news media and trade associations,and promote sustainable development of enterprises through external channels.
Keywords/Search Tags:performance evaluation, triple bottom line, sustainable development, pharmaceutical enterprise
PDF Full Text Request
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