Font Size: a A A

Research On Performance Evaluation Of M Refractory Enterprise Based On Value Chain

Posted on:2022-06-23Degree:MasterType:Thesis
Country:ChinaCandidate:Y T ZhangFull Text:PDF
GTID:2491306575461424Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
At present,performance evaluation has gradually moved from the traditional financial perspective to a more systematic,scientific and complete stage.At the same time,the research on value chain is more mature,from a single company’s own research to the comprehensive Taking into account the internal and external conditions of performance evaluation and the synchronous development of the value chain,this contribution examines the internal value chain External value chain,evaluates and analyzes the financial and non-financial indicators,and evaluates the suppliers,consumers,human resources and innovation ability of the enterprise.It can more comprehensively reflect the performance of the enterprise in a period of time,and help managers to timely evaluate the operation status of the enterprise Make adjustments.Against this background,this contribution selects the refractory company as a research object and first analyses the general situation of the Case Enterprise,the short-term strategic planning objectives and the characteristics of the Sector.Corresponding the respective project management of the company,This document analyzes the characteristics of production activities of the company and external markets from the perspective of domestic supply chain.The same is true from the perspective of external supply chain.Through theoretical analysis,it is found that EVA has a certain relationship with the production and operation activities on the value chain,which can reflect the relationship between the activities on the value chain and the product pricing and income.Therefore,the fishbone diagram method is used to build a performance evaluation system based on the value chain.EVA index is introduced as the main bone,and six dimensions of strategic planning and market research,R &D and design,procurement and warehousing,production,marketing,customer service and information feedback are taken as the main bone.Under the big bone,specific indicators are selected as the middle bone,so as to comprehensively reflect the financial performance of the case enterprise And non-financial performance.Through the performance evaluation in 2017,2018 and 2019,it is found that the enterprise’s performance evaluation in 2018 is the best,and that in 2019 is slightly worse than that in 2018,but the performance in both years is better than that in 2017.At the same time,it is found that enterprises need to further strengthen their marketing and customer service information feedback.Therefore,enterprises should continue to maintain customer demand-oriented value creation strategy,make clear the positioning of enterprise products in the market,at the same time,continuously improve the investment in marketing,strengthen publicity,and create high-quality and high-precision enterprise effect.While maintaining the level of existing customer groups,actively explore new customer groups,expand market share and improve enterprise share.
Keywords/Search Tags:Performance Evaluation, Value Chain, Economic Added Value, fishbone diagram
PDF Full Text Request
Related items