Research On Optimization Of Performance Appraisal System Of BB Company Based On Comprehensive Budget Management

With the gradual slowing development of national economy stepping into L normalized,it has transformed from the rapid growth stage to high quality development stage.The enterprises strategic layout and business operations,forecasting and planning need to combine development in response to avoid unpredictable risks and status,and need to weigh the solutions,consider measures repeatedly to determine the effective utilization of resources,distribution as a whole,to ensure the realization of the enterprise strategy and business objectives.Through the comprehensive budget and performance assessment to improve the work efficiency and innovation ability of employees to build the core competitiveness,the enterprise continues to maintain the absolute value advantage.Comprehensive budget management and performance appraisal system are tools of internal management and operation control.Budget and performance are not the ultimate goal,but the management and control means used to achieve enterprise strategy and operation goals,so as to control the enterprise effectively.Give full play to the function of comprehensive budget management of reasonable prediction and advance control;Actively strengthen the interconnection with the performance appraisal system,through joint implementation,effective regulation and timely prevention,to form a closed-loop control running through before,during and after the event,and to establish a series of management mechanisms for corporate governance.Beibei Company is a domestic large-scale production-oriented enterprise,this paper USES the case analysis method,questionnaire survey and other research methods on the company performance appraisal problem analysis.The research result has found that Beibei Company exists the following problems.First,it lacks consciousness of control in the main part of performance appraisal system.Second,it lacks scientific set of the performance appraisal index system.Third,it lacks training guidance.What's worse,there is faultage between performance appraisal system and programs and there is a lack of follow-up on performance appraisal results.Further analysis shows that the main reasons for these problems are the insufficient awareness of performance appraisal indicators,the lack of performance appraisal improvement planning,and the employees inability to take the initiative to participate and to establish scientific concept of performance.On this basis,based on the perspective of comprehensive budget management,this paper puts forward the countermeasures and suggestions for optimizing the performance appraisal system of Beibei Company from the aspects of the purpose of the optimization of the performance appraisal system by the principles as followed: the appraisal subject,the appraisal objective,the appraisal index,the appraisal period,the appraisal system and the appraisal process.