| As an important source component of the national economy,tobacco commercial enterprises had accumulated profits and taxes of more than RMB 7.2 trillion from 2016 to2021,playing an important role in national fiscal revenue,economic development,consumer demand and social contribution.But with the successive implementation of tobacco control and smoking bans,the emergence of new technologies,new businesses and new models,the reconfiguration of traditional production and organisational models,especially the booming development of online e-commerce and its ability to control retailers,new types of tobacco products,illegal tobacco trade and the impact of counterfeit cigarettes and other new situations,the development of the tobacco commercial industry faces a series of new challenges.Facing the challenges and promoting the healthy,rapid and solid development of tobacco commercial enterprises requires not only clear development ideas,flexible resource deployment and scientific management,but also the establishment of a performance evaluation system that is compatible with the development of the enterprise’s strategic objectives,through a comprehensive,integrated,objective and multi-dimensional evaluation of the enterprise’s financial and non-financial core indicators,to identify strengths and weaknesses,and to target and strengthen them.It is of great significance that the performance evaluation system can play an important role in guiding and motivating the development of the enterprise,and thus accomplish the strategic goals and tasks of the enterprise.This paper takes H tobacco commercial enterprise as the research object to carry out performance evaluation research.Firstly,it explains the background and significance of the thesis research,reviews the relevant theoretical literature,and introduces the research ideas,methods and technical route framework.Concepts such as performance evaluation are defined,and theories such as power variation,behavioural science and other methods are outlined to lay a solid theoretical foundation for the full study.Secondly,through field research and interviews,collection of institutional documents and questionnaires on the basic situation of H tobacco commercial enterprises and current performance evaluation,the problems and causes of the current performance evaluation of H tobacco commercial enterprises are identified in relation to the characteristics of the industry and the current situation of the enterprises,and the methods of performance evaluation are determined and feasibility analysis is conducted.Again,using both qualitative and quantitative approaches,a strategy map was used to describe the strategic objectives of the H tobacco commercial enterprise according to the steps,and then specific indicators were constructed from the four perspectives of the balanced scorecard,and the AHP and entropy methods were used to assign a combination of subjective and objective weights.Finally,a trial calculation of the performance evaluation of enterprise H was conducted based on the target values and scoring criteria,and the evaluation results were analysed to propose safeguards and suggestions for performance management improvement.Through the above study,it is concluded that the overall performance evaluation of enterprise H is in the middle to upper level of national tobacco commercial enterprises,and the enterprise has certain advantages in cigarette sales,innovation and development,profit and tax,but there are still many aspects that need to be improved in terms of per capita sales,individual sales,customer service,etc.,and there is more room for growth.The results of the performance evaluation of tobacco commercial enterprise H using the balanced scorecard are scientific and effective.The paper concludes with some suggestions for improving the performance management of enterprise H,with a view to bringing the evaluation system into play,improving the management level of the enterprise,and thus enhancing its overall competitiveness. |
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