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Research On Performance Evaluation Of B Company Based On Performance Prism Theory

Posted on:2021-02-08Degree:MasterType:Thesis
Country:ChinaCandidate:X D ZhangFull Text:PDF
GTID:2381330629454277Subject:Accounting
Abstract/Summary:PDF Full Text Request
The trend of multi polarization in the world has promoted the level of opening up and cooperation between China and other countries.Domestic enterprises are facing increasingly fierce competition environment.In the new external environment,enterprises should pay attention to the demands of multiple stakeholders while developing.The goal of maximizing shareholder value is not in line with the needs of long-term development of enterprises.Social factors,environmental factors and human factors should also be considered to create multiple values,rather than just financial data.Enterprise performance evaluation is an important part of enterprise management,and an important part of enterprise self-monitoring and improvement.Reasonable performance evaluation can stimulate the vitality of enterprises and guide the longterm development of enterprises.As the market matures,enterprises need to establish a reasonable performance evaluation system,effectively reflect the real situation of enterprises,form a long-term self-improvement mechanism,so that enterprises can maintain competitiveness in the new external environment.In this paper,the main body of company B,analysis of the problems existing in the process of performance evaluation of company B,and design a relatively perfect performance evaluation system for company B.B company's performance evaluation method includes only investors,which can not better reflect the company's situation because of the lack of indicators of other stakeholders.If enterprises want to go further in the more competitive market,they need to understand the demands of the main stakeholders more clearly.Prism performance evaluation method based on stakeholder theory,pay more attention to the stakeholders of the enterprise,can better meet the needs of the enterprise.In this paper,the prism performance method is selected,and the prism performance model is used as the framework to determine the purpose and principle of performance evaluation.Then,the performance evaluation indicators suitable for company B are selected.Then,the weight of each level of indicators is given through questionnaire survey and AHP,and the scoring standards of quantitative and qualitative indicators are given,and the effect analysis is carried out,and the safeguard measures are put forward.There are few prismatic performance methods used in domestic enterprises.This paper studies prismatic performance method,aiming to improve the management level of company B and provide reference for other enterprises to implement performance evaluation.
Keywords/Search Tags:Enterprise performance, Stakeholder, The performance prism
PDF Full Text Request
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