Since the reform and opening up,the process of China’s modernization development began to accelerate,with the rapid development of the economy,the whole domestic market is constantly adjusting,the development direction of enterprises has also changed,the importance of private enterprises is also continuously highlighted,with the outbreak of the epidemic,the development of our economy has been seriously affected,at the same time brought a huge blow to enterprises,In this context,enterprises gradually realize the importance and problems of cost center performance management.Therefore,how to deal with these problems and how to adopt methods to solve the problems encountered in the development of enterprises have become the importance of their development.In this paper,A Biological Engineering Co.,Ltd.is selected as the case to analyze the cost center performance management methods adopted by the enterprise in the context of epidemic response,aiming to propose optimization plans and solutions for cost center performance management,so as to help the enterprise optimize its performance management system,solve the current problems faced by the enterprise and promote its continuous development.From the perspective of cost center performance management,this paper studies the measures taken by A company to optimize its performance management under the background of the epidemic,and helps the company find an appropriate performance management optimization plan.Methods such as literature review,questionnaire survey and field investigation were used to carry out the research.The research content mainly includes seven parts: the first chapter is the introduction,which expounds the research background and significance as well as the research content and methods.The second part elaborates the concept definition and theoretical basis.The third part expounds the current situation of cost center performance management of A Biological engineering Co.,LTD.The fourth part analyzes the current form of the company through interviews,questionnaires,literature review and other methods to find out the problems and causes of the performance management of the company’s cost center.The fifth part designs and optimizes the performance management scheme of A company’s cost center.The sixth part puts forward the corresponding measures to ensure the performance management optimization plan of A company’s cost center.The seventh part analyses and looks forward.The results show that the first problem is not enough attention to performance management.Second,there are few application scenarios of performance incentive.Third,the lack of a sound performance management system.The fourth performance management operation blocked body.The reasons for this problem are as following:first,objective environmental factors.On the one hand,employee performance management is still in the exploratory stage due to the lack of corresponding legal and institutional guarantees;on the other hand,there is no authoritative basis for employee performance management system,making it more difficult to design the system.Aiming at these problems,the KPI performance management method is used to optimize the performance management of enterprise cost center.The above research conclusions provide a strong reference significance: first,form a performance-oriented cultural atmosphere.Second,set up a special committee on performance management.Third,strengthen performance training to improve performance management feedback level.Fourth,improve the feedback mechanism of limit management.Fifth,the assessment results are linked to incentives.Sixth,run to performance information. |