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Research On Performance Evaluation Of Household Appliances Enterprises Based On Social Responsibility

Posted on:2020-02-12Degree:MasterType:Thesis
Country:ChinaCandidate:J LiuFull Text:PDF
GTID:2392330590452722Subject:Accounting
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The implementation of "made in China 2025" and the penetration of "Internet +" mode are pushing the manufacturing industry to create intelligent,energy saving and environmental protection upgrading.Among them,household appliances enterprises are an important pillar industry in China's economic development.Their production scale is now the first in the world and one of the industries with strong international competitiveness.Therefore,the development of household appliances enterprises plays a certain role in maintaining social stability and economic security.Based on this,how to evaluate the performance of household appliances enterprises more scientifically and effectively,guide household appliances enterprises to pursue higher development goals,and promote the sustainable development of household appliances enterprises has become a hot research topic.However,through literature review,it is found that the research of enterprise performance evaluation in China mainly focuses on the summary and application of foreign research theories and methods.With the development of enterprise performance evaluation from financial indicators as the core to enterprise value as the core,the new market environment and enterprise stakeholders require enterprises to fulfill their social responsibilities while developing economy.However,according to the information collected on China Knowledge Network,it is found that the number of research on performance evaluation of household appliances enterprises in China from 2010 to 2018 only accounts for1% of the total number of research on performance evaluation of enterprises,which is seriously inconsistent with the market position of China's electric appliances enterprises.Among them,there are few case studies for specific enterprises.Moreover,in the existing performance evaluation studies,the selection of indicators is too focused on financial indicators.Although some studies involve non-financial indicators,there are fewer stakeholders introduced in this paper,which may lead to the results of performance evaluation can not reflect the actual business situation of enterprises more comprehensively,and affect the future business decisions of enterprises.In addition,according to the Blue Book on Social Responsibility of Household Appliance Manufacturing Enterprises(2017),the development index of social responsibility of Chinese household appliances manufacturing enterprises is 28.4 points,and the whole is at a lower starting stage.Among them,most household appliances enterprises have not incorporated social responsibility into their daily work and management,nor have they established effective social responsibility management and information disclosure mechanism.Enterprise environmental management,green management and responsibility management are still imperfect.Moreover,the content of the research on CSR of household appliances enterprises in China is relatively single and few in number.Therefore,building a performance evaluation system of household appliances enterprises based on social responsibility andapplying it to specific enterprise research not only has the theoretical significance of supplementing the performance evaluation research of household appliances enterprises,but also has the practical significance of conforming to the development trend of enterprises,guiding the business behavior of household appliances enterprises and promoting their sustainable development.Based on the above research background and current situation analysis,this paper first expounds the definition of performance evaluation and social responsibility and related theoretical knowledge,which provides a sufficient theoretical basis for the selection of indicators in this paper.Then,according to the development characteristics of household appliances enterprises,referring to the evaluation index of Made-in-China 2025,GRI report and Blue Book on Social Responsibility of Household Appliances Manufacturing Enterprises(2017),and following the five principles of considering stakeholder factors,paying equal attention to both financial and non-financial indicators,conciseness,availability and comparability,we select and construct the basis of social responsibility.Performance evaluation system of household appliances enterprises.Among them,the analytic hierarchy process(AHP),Delphi method and particle swarm optimization(PSO)are used to construct the model,calculate and revise the index weight.Finally,the performance evaluation system of introducing social responsibility is applied to the case analysis of Gree Electric Appliances.Gree Electrical Appliances is the leading manufacturer of household appliances,and also the business card made in China.Through the vertical and horizontal analysis of Gree Electric Appliances,it is found that the overall performance level of Gree Electric Appliances in the period of 2013-2017 shows a trend of growth first and then decline.Performance growth is mainly due to the three major policies of household appliances enterprises(replacement of old and new,household appliances to the countryside and energy-saving subsidies).Performance decline is mainly due to the sharp decline of Gree Electrical Appliances environmental performance and changes in the macro environment.In addition,compared with Qingdao Haier and TCL Group,although Gree Electrical Appliances has a leading position in the industry and a strong ability of technological innovation,which strengthens the performance level of enterprises,it is relatively weak in environmental protection management and diversified development,and needs to be strengthened.In 2018,affected by the macro-environment,the operating costs and risks of household appliances enterprises have increased,changes in consumer preferences have also prompted household appliances enterprises to enter a stage of low-speed growth and integration.Therefore,Gree Electric Appliances should strengthen the implementation of environmental protection management and social responsibility under the condition of stable economic development,establish the brand image of enterprises and enhance the value of enterprises.Finally,this paper puts forward effective suggestions for the specific problems existing in the operation of Gree Electric Appliances,hoping to provide help for the development of Gree Electric Appliances and provide methodological reference for other household electrical appliances enterprises.Although the performance evaluation index of household appliances enterprises selectedin this paper covers a wide range,due to the degree of social responsibility information disclosure of household appliances enterprises,the performance evaluation system can not cover all dimensions of performance evaluation of household appliances enterprises,which needs to be further improved.At the same time,I hope that through this study,household appliances enterprises will be aware of social responsibility to enterprises.The positive role of business development should be strengthened to enhance the implementation of corporate social responsibility and the degree of information disclosure.In addition,Delphi method has certain subjectivity,so we can consider enlarging the scope of questionnaires in future research to reduce the subjectivity of the results.
Keywords/Search Tags:performance evaluation, social responsibility, home appliance enterprise, made in china
PDF Full Text Request
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