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Research On Optimization Of Performance Evaluation System Of H Pig Breeding Company Based On Balanced Scorecard

Posted on:2024-01-16Degree:MasterType:Thesis
Country:ChinaCandidate:Z Y WuFull Text:PDF
GTID:2543307133968679Subject:Accounting
Abstract/Summary:PDF Full Text Request
Pig breeding is an important basic industry of modern agriculture,closely related to the national economy and people’s livelihood and social stability and is the axis industry that drives the rapid development of modern agriculture in China.In recent years,the government has continuously increased the relevant policies and regulations to strengthen agriculture and benefit farmers and promoted the pig breeding industry to become more regional and standardized.The rapid development of the pig farming industry also indicates that related companies will face more challenges.For example: enterprise environmental protection consciousness and enterprise must bear the social responsibility,fierce competition within the industry.This means that the managers of the company carry out more refined and deeper performance management for the enterprise.However,most of the current research methods on performance appraisal of pig breeding industry in China are key performance indicator method,and performance evaluation analysis is rarely conducted from non-financial perspective.Especially for small and medium-sized enterprises,it is difficult to meet the core needs of enterprise managers.Focusing on the relevant national support policies,this paper firstly reviews the related concepts and theoretical basis of livestock performance evaluation.Secondly,H pig breeding company is selected as the research object of the performance evaluation system.Based on the full analysis of the status and problems of the evaluation of H company’s existing key performance indicator system,the necessity and feasibility of introducing the balanced scorecard performance evaluation index system in H company is proposed,and the performance evaluation system of H company is constructed.Finally,the analytic hierarchy process and fuzzy comprehensive evaluation method are used to carry out specific evaluation on the performance evaluation system constructed by H Company.According to the scoring standard of industry experts,the overall performance evaluation level of H pig breeding company is medium through systematic calculation,among which the performance evaluation level of financial dimension,internal process and customer are all medium.In the evaluation results of performance indicator’s objective and comprehensive analysis.It shows that H pig breeding company still has some room for improvement.In this regard,this paper mainly puts forward four suggestions for H company: improve the application mechanism of performance appraisal results,improve the organizational structure of the company,improve employee awareness and participation,and continuously adjust and improve the performance appraisal system.Based on the production and operation characteristics of the pig breeding industry,this paper considers the demands of economy,environment and society,and integrates the indicators related to environmental protection and social responsibility into the performance evaluation system to make the research more targeted.At the same time,the performance evaluation research is combined with the national policy background to meet the operation and management needs of H pig breeding company.This paper hopes to provide reference for the performance management of other companies in the pig breeding industry by studying the performance management system of H pig breeding Company.
Keywords/Search Tags:Balanced scorecard, Performance evaluation, AHP, Fuzzy comprehensive evaluation method
PDF Full Text Request
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