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Research On Performance Evaluation Of ZF Agricultural Limited By Share LTD Based On Value Chain

Posted on:2019-04-04Degree:MasterType:Thesis
Country:ChinaCandidate:X L WangFull Text:PDF
GTID:2429330566491128Subject:Accounting
Abstract/Summary:PDF Full Text Request
When the economic globalization has become the norm,the competition between enterprises is becoming increasingly fierce.What's more,because of the particularity of the products,the agricultural enterprises occupies a pivotal position in the national economy,it is of vital importance to enhance the competitiveness of enterprises by improving their performance evaluation level.However,the current performance evaluation system can evaluate the performance of a company to a certain extent,it is not possible to comprehensively incorporate the business environment of the enterprise into the evaluation system.The value chain theory and performance evaluation are combined to expand the existing performance evaluation system,expand the scope of the evaluation to the whole value chain of the enterprise,evaluate the three value chain of the enterprise in a three dimensional value chain perspective,and determine the key points and main factors of the enterprise to create value,and then determine the promotion of the enterprise.The strategy of the core competitiveness of the industry.Through the elaboration of the related theories of performance evaluation and value chain,the advantages and disadvantages of the common performance evaluation system are compared,and the performance evaluation system based on the value chain is selected and the performance evaluation system based on the characteristics of the agricultural industry is constructed by reference to the other system evaluation methods.It evaluates the performance of agricultural enterprises from three dimensions of internal value chain,vertical value chain and horizontal value chain,combining the analytic hierarchy process,balanced scorecard and factor analysis method to combine the financial and non-financial data to make the system more scientific and reasonable.In the selection of indicators,the characteristics of agricultural enterprises are closely combined with the specific characteristics of the industry,such as the resistance to the natural environment risk and the assurance of agricultural policies and regulations,and then the weight determination is carried out to evaluate the role of each index on the enterprise performance.At last,taking the ZF agricultural Limited by Share Ltd as an example,the performance evaluation system based on value chain built in the previous article is used in the specific case,combined with the application of analytic hierarchy process(AHP),the management activities are analyzed and evaluated from the financial and non financial aspects,and the suggestions for the future development are put forward.This paper combines the theory of value chain management with the theory of performance evaluation in agricultural enterprises,with the help of a variety of performance evaluation methods,and the particularity of agricultural enterprises into the index,through the establishment of a targeted evaluation model,in order to improve the competitiveness of agricultural enterprises,and lay the land of agricultural enterprises in the market economy.
Keywords/Search Tags:Value Chain, Performance Evaluation, Agriculture Enterprise, Analytic hierarchy process, Balanced Scorecard, Factor analysis method
PDF Full Text Request
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