Research On Comprehensive Performance Evaluation And Improvement Strategy Of Company B Based On Catastrophe Series Method

Under the constraints of the "double carbon" target,the iron and steel industry,as the largest carbon emitter in the whole industrial system,is facing the double pressure of carbon reduction and low carbon,and there is still much room for improvement in its technology level and industrial scale.Therefore,it is of great theoretical and practical significance to construct a comprehensive performance evaluation system for China’s iron and steel enterprises.Taking Company B as the research object,the article applies the mutation level method to conduct a comprehensive evaluation of Company B’s comprehensive performance and puts forward relevant recommendations.Firstly,the article reviews the relevant domestic and international literature,including the development history of corporate performance evaluation at home and abroad;on this basis,the triple bottom line theory,sustainable development theory,social responsibility theory and mutation theory are discussed in depth;secondly,the profile of Company B is introduced in detail,and based on the principles of constructing performance evaluation indicators,three economic,social and environmental dimensions are selected by comparing several common performance evaluation methods,this paper selects the mutation level method as the main performance evaluation method and introduces the basic principle and operation steps of the mutation level method;finally,by collecting and organizing the relevant data of Company B from 2017 to 2021 and normalizing them,the paper applies entropy theory to evaluate the performance of Company B.Finally,the data of Company B from 2017 to 2021 were collected and normalised,and the entropy method was applied to rank their importance,and the mutation level method was applied to evaluate the overall performance of Company B.The analysis shows that the overall performance of Company B from 2017 to 2021 is "stable and improving".Among them,the economic performance of Company B is poor,the social performance is in a relatively stable state,while the environmental performance is increasing year by year.Finally,six recommendations are made based on the shortcomings of Company B’s overall performance,with a view to providing new ideas and directions for evaluating the performance of steel enterprises in China.