Research On The Performance Evaluation Of Enterprise A Based On Stakeholder Theory

At present,the complexity and uncertainty of the catering market environment are constantly interweaving and evolving.The complex economic environment,continuously increasing operating costs,high service quality and consumption willingness also pose challenges to catering enterprises.Still,a number of brands are bucking the trend,showing the resilience of the industry.So,under the signs of economic recovery,how to make catering enterprises maintain stable operation,and even realize the growth against the trend is one of the important issues worth studying at present.How to make enterprises achieve sustainable development,scientific and comprehensive performance management plays a decisive role.Based on this,this paper,based on the stakeholder theory,conducts a relatively in-depth study on the overall performance evaluation of Enterprise A.First of all,through the field survey,this paper combs the operation status and performance evaluation status of Enterprise A,finds that its current performance evaluation method is inconsistent with the current economic development needs,and analyzes the necessity of introducing stakeholder theory into the performance evaluation of Enterprise A;Secondly,based on the strategic perspective,in order to avoid the simplification of the evaluation perspective,the balanced scorecard evaluation framework is adopted to integrate the needs of various stakeholders with the overall performance evaluation of the enterprise,and the performance evaluation index system is constructed from five dimensions of finance,market,internal process,learning and growth,and social responsibility;Then,the subjective and objective weights of performance are determined based on the analytic hierarchy process and entropy method,and the scientificity of index weights is enhanced through combination weighting to improve the rationality of performance evaluation;Finally,based on the performance evaluation model in this paper,the performance evaluation of Enterprise A is carried out,and the results are analyzed.At the same time,targeted suggestions are put forward to make the enterprise achieve a breakthrough in overall performance management.To sum up,through the research on enterprise A performance evaluation based on stakeholder theory,it is found that combining stakeholder theory with enterprise performance management is an important means for enterprises to cope with the complex market environment and improve their economic benefits.It is expected that this method can enhance the accuracy,feasibility and rationality of the performance evaluation of catering enterprises,thereby improving the performance level of enterprises,and ultimately enable catering enterprises to effectively cope with market uncertainties and enhance their comprehensive strength.