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Research On The Construction Of Qing Barley Wine Corporate Performance Evaluation System Based On EVA-BSC

Posted on:2020-11-21Degree:MasterType:Thesis
Country:ChinaCandidate:B ZhangFull Text:PDF
GTID:2439330575952236Subject:Accounting
Abstract/Summary:PDF Full Text Request
Since 2012,the Chinese liquor industry has entered a slow recovery period after three years of adjustment.Qinghai Province is a regional market for the larger wine market in the northwest,and it plays a very important role in the liquor industry.Qinghai Huzhu Barley Wine Co.,Ltd.,as a famous liquor company in Qinghai Province,has strong production strength,but in the harsh industry environment,facing the two sides of local competitors,Qing Barley Wine hopes to be in strategic transformation.In the background,through the introduction of a new performance evaluation system,improve corporate performance and successfully complete strategic transformation.However,due to various problems in the current performance evaluation system,its role has not been effectively utilized and the intended purpose cannot be achieved.In order to change this situation,I hope that this article will explain and compare the latest performance evaluation related theories.Based on this,we will analyze the current status of the performance evaluation of Qing Barley Wine,find out the existing problems,put forward the perfect suggestions,and truly exert the performance.The role of evaluation can ultimately help the company to improve corporate performance and complete strategic transformation.This paper uses a combination of literature research and theoretical analysis and case studies.Based on the literature research,the domestic and foreign scholars' detailed theoretical research on corporate performance evaluation is summarized and summarized,and the concepts and methods of enterprise performance evaluation are analyzed.At the same time,various performance evaluation methods are summarized and summarized.The EVA is toassess the management performance of the management from the perspective of the owner's interests.The BSC integrates the non-financial indicators of the stakeholders into the financial indicators from a balanced perspective to assess the manager's operating performance.The case study section firstly conducted an in-depth analysis of the current corporate performance evaluation methods of Qing Barley Wine,and found that the evaluation method did not form a complete system,the evaluation index did not match the strategic objectives,and the evaluation content paid too much attention to financial indicators.Through the layered decomposition of the strategic goals of Qing Barley Wine,it will be infiltrated into various departments,and the strategic objectives of each department will be transformed into specific evaluation indicators through the BSC framework,and a more scientific and perfect enterprise performance evaluation index system will be constructed.The EVA-BSC integration enterprise performance evaluation method was embedded in the BSC.Finally,this paper comprehensively evaluated the performance of Qing Barley Wine 2017 with the newly designed EVA-BSC integrated enterprise performance evaluation method,and proposed that it should be established.The feedback system matched with the new performance evaluation method,carried out extensive publicity,established safeguard measures such as management and various departments' incentive policies,and provided some reference for the enterprise performance evaluation research work in the same industry.
Keywords/Search Tags:EVA, BSC, Corporate performance evaluation, Qing Barley Wine
PDF Full Text Request
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