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Research On Performance Evaluation Of Public Transport Company In J City From The Perspective Of Stakeholders

Posted on:2024-04-15Degree:MasterType:Thesis
Country:ChinaCandidate:X Y ZhouFull Text:PDF
GTID:2569307130453804Subject:Accounting
Abstract/Summary:PDF Full Text Request
The healthy development of public transportation involves multiple aspects,not only related to government financial support and employee work efforts,but also to residents’ lives and social environmental protection.These aspects include multiple stakeholders.Therefore,the performance evaluation of public transportation companies needs to examine not only the efficiency of government funds utilization by public transportation companies,but also the completion of their social responsibilities.The prism model evaluates the performance of target enterprises from the perspectives of different stakeholders,including stakeholder contributions,stakeholder satisfaction,strategy,processes,and capabilities.As its model logic is centered around stakeholder satisfaction,it is very suitable for public transportation companies that need to consider both economic and social benefits to use the prism model for performance evaluation.This article applies the prism model to the performance evaluation process of J city public transportation companies,exploring the applicability of the prism model in the performance evaluation of public transportation companies,and providing experience and reference for relevant public transportation companies to construct performance evaluation models and applications.This article first elaborates on the concepts of performance evaluation and stakeholders,analyzes and determines the stakeholders and performance evaluation methods of public transportation companies,and summarizes the current situation and existing problems of performance evaluation of public transportation companies in J city.Then,it summarizes the stakeholder analysis matrix of public transportation companies and draws a logical relationship diagram.Meanwhile it analyzes the five dimensions of stakeholder contribution,stakeholder satisfaction,strategy,process,and capability and sets corresponding evaluation indicators for government,employees,passengers and the public in order to construct a targeted performance evaluation index system that conforms to the nature of public transportation companies.And then it uses analytic hierarchy process to set up the weight of the indicators,and comprehensively calculates the total performance score of J City’s public transportation companies in 2021.From the evaluation results,it can be concluded that the operating status of J City’s public transportation company is rated good,but the score is relatively low.There are weak areas in the strategic aspect,and it is necessary to change the bottomless thinking.Additionally,J City’s public transportation company has shortcomings such as high financial expenses and weak cost control capabilities.While the government strengthens financial support,the company needs to strengthen its refined single vehicle cost accounting capabilities.Through the comprehensive system construction and practical application of the prism model,it can be found that it is feasible to apply the prism model to the performance evaluation of public transportation companies.The evaluation process can not only analyze the operational performance of public transportation enterprises more comprehensively and accurately,provide ideas for the construction of relevant public transportation enterprise performance evaluation systems,but also provide reference for the practical application of the performance prism model.
Keywords/Search Tags:Prism Model, Stakeholder, Public Transport Company, Performance Evaluation
PDF Full Text Request
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