企业经营业绩评价体系构建研究（research on the construction of enterprise performance evaluation system）

《企业经营业绩评价体系构建研究（research on the construction of enterprise performance evaluation system）》由会员上传分享，免费在线阅读，更多相关内容在教育资源-天天文库。

企业经营业绩评价体系构建研究（Researchontheconstructionofenterpriseperformanceevaluationsystem）MeetingmeterChinesetownshipenterprisesEnterprisesarethebasiccomponentsofthenationaleconomicsystem,andtheyarethenationaleconomyThecornerstoneofdevelopment,anditsoveralloperatingperformance,cannotonlyreflectthecompetitivenessofthecountryStrongandweak,butalsoreflectsthequalityofeconomicdevelopmentinacountry,"corporateperformancereview.""Thequestionofpriceisthecentralissueinanyeconomicsystem"(ChenXiaoyue).Basedonthis,theevaluationofbusinessperformancehasalsobeenthetheoreticalandbusinesscommunityAttachimportanceto.Withthedevelopmentofeconomyandthecomingoftheinformationage,thebusinesshasbeencarriedoutMoreandmoreinformationneedstobeconsideredinperformanceevaluation,whilethetraditionalsenseofenterprise disciplineBusinessperformanceevaluationhasbeenunabletomeetthetimesbecauseofitsinherentlimitationsDemand.Therefore,weshouldexpandthecontentofbusinessperformanceevaluationandinnovatetheevaluationmethodItcanreflectthecharacteristicsofChina'seconomicsystemandbesuitableforourcountryTheenterpriseperformanceevaluationsystemofenterprisedevelopmentisofgreatsignificance.I.connotationandelementsofenterpriseperformanceevaluation1.,theconnotationofenterpriseperformanceevaluationBusinessperformancereferstotheenterpriseinthemanagementofproductionactivitiesTheachievementsintheprocessandthecontributiontosocietyarethemanagementoftheenterpriseTheoutcomeofthemanagementoftheenterprise.BusinessperformanceevaluationisinfactThepurposeofproductionandmanagementofenterprisesisachievedbycollectingrelevantenterprises Theuseofspecificindicatorsandstandards,andtheuseofscientificmethodsAvaluejudgmentoftheproductionandoperationofanenterpriseanditsresults.ThenuclearThemindisacomparativecostandbenefit,strivingtoachieveaslittleaspossiblePossiblebiggains.ItsbasicfunctionistoevaluateenterprisemanagementscientificallyPerformancecanprovidethebasisforinvestorstochoosemanagers,andstrengthentheThesupervisionandrestraintofthebattalionandthedecision-makingoftheenterprisestakeholdersInformationsupport.2.,enterpriseperformanceevaluationoftheconstituentelements(1)evaluationsubjectandtarget.ThesubjectofevaluationreferstotheimplementationofjudgingactivitiesStakeholdersarealsoimplementersofevaluationactions,businessperformanceThefirststepofevaluationistodeterminethesubjectandtargetofevaluation. (2)evaluationobjects.EvaluationobjectreferstotheenterpriseperformanceevaluationactivityObjectofapplication.ThechoiceofevaluationobjectisdifferentaccordingtotheevaluationentityThesubjectsofevaluationaredifferent,andtheevaluationindexesandstandardsarealsodifferentDifferencesalsohavedifferenteffectsontheobjectsofevaluation.BusinessperformancereviewTheobjectofthepriceisdeterminedbytheneedsofthestakeholdersconcerned.(3)evaluationindex.EvaluationindexreferstotheevaluationtargetandevaluationAfactordesignedtoreflectthecharacteristicsofanobject.Howtoaccuratelyreflecttheenterpriseoperatingconditionsembodiedinthevarioustools?Bodyindexisanimportantprobleminperformanceevaluationsystemdesign.(4)evaluationcriteria.Theevaluationstandardreferstothejudgment,theappraisalobject,theperformanceissuperiorBadbenchmark.Theevaluationstandardofenterpriseoperation performanceistheachievementofenterpriseoperationArulerforjudgingvalues.Inordertoensuretheavailabilityofevaluationindicators,enterprisesItshouldbekeptstableforacertainperiodoftime.(5)evaluationmethod.EvaluationmethodistoobtainenterpriseperformanceevaluationinformationMeans.Withtheevaluationindicatorsandevaluationcriteria,butalsoneedtoadoptcertainTheevaluationmethodisusedtoobtainafairevaluationresult.(6)analysisreport.Throughperiodicperformanceevaluation,wewillgetEvaluationresults,performanceevaluationanalysisreportistheoutputofperformanceevaluationsystemInformationisalsoaconclusivedocumentoftheperformanceevaluationsystem.Two,thecurrentproblemsofenterpriseperformanceevaluationindexsysteminourcountryAtpresent,China'sstate-ownedenterprisesperformanceevaluationsystemtoaccountingstandardsandmeetings Thesystemofcalculatingtheprofitofthesystemismainlyapostevaluation,theoverallTheestablishmentoftheindexsystemisnotscientific,andsomeindexesarenotenoughGood.Specificperformanceinthefollowingareas:1.,excessiveemphasisonfinancialindicators,ignoringnon-financialindicatorsMostoftheindicatorsusedinourcurrentperformanceevaluationsystemareFinancialindicators,toomuchemphasisonfinancialindicators,itiseasytomakebusinessmanagersblindThepursuitoffinancialresults,ignoringcustomersatisfaction,marketshare,andsoonFinancialcontributionandperformance,thesepracticesclearlyhurtthelengthoftheenterpriseDistantinterests.2.,payinsufficientattentiontothecashflowindexThecurrentfinancialperformanceevaluationindexsystem,thefocusofitsattentionTheitemsarecentrallylocatedinthebalancesheetandthe incomestatement,whilecashCashflowindicatorsintheflowstatement,suchasnetcashandnetoperatingactivitiesCashflowandotherindicatorsarelessconcerned.3.,thelackofintangibleassetsandhumanresourcesevaluationAtpresent,theevaluationofenterprise'sdailyoperationabilityincludesfinancialefficiencySituation,assetoperationanddebtpayingabilitythreefactors,totheenterpriseFactorsinfluencingsustainabledevelopment,suchastechnologicalinnovation,humanresourcedevelopmentandknowledgeAndintelligenceresourcesarerarelyconsideredinthecurrentindicatorsystem.The4.onlypaysattentionfromtheinvestor,thecreditor,theoperator'sangleappraisal,suddenlyOtherstakeholdersThemainpartoftheenterpriseperformanceevaluationisnotonlytheassetownerbutalsothemanager, Creditors,includinggovernmentdepartments,employees,consumersandotherrelatedbenefitsPrincipalpart.IgnoringtherequirementsofotherstakeholdersdoesnotreflecttheirinterestsThesituationandsatisfactionofsharingarenotconducivetosatisfyingtheinformationofdifferentevaluationsubjectsThegoalofmaximizingtheenterprisevalueisnotconducivetotheevaluationoftheenterprisesocietyThefulfillmentoftheresponsibilityandtheconstructionofaharmonioussociety.Three,theestablishmentofenterpriseperformanceevaluationindexsystemThescientificperformanceevaluationindexsystemshouldnotonlyreflecttheinterestsofshareholders,butalsoTheactofleadingamanagertomaximizehisorherpersonaladvantageAtthesametime,italsopromotestherealizationofshareholdergoals.ReviewofbusinessperformanceinChinaResearchontheconstructionofenterpriseperformanceevaluationsystemPhilipChen 101meterChinesetownshipenterprisesTheestablishmentofthepriceindexsystemshouldbeconsistentwiththelong-terminterestsofenterprisesandshort-terminterestsCombinationoftangibleassetsmanagementwithintangibleassetmanagement,financialindicatorsCombinedwithnon-financialindicators,short-termbenefitsandlong-termbenefits,especiallyItshouldpayattentiontothedesign,reflectthelong-termbenefitindex,andreflectthehumanresourcesoftheenterpriseQualitychangesandturnoverofpersonnel.1.financialperformanceevaluationindexsystem(1)financialindicatorstoevaluateprofitability.ProfitsareoftenmadeintheenterpriseThefirstgoalisalsotheprerequisiteforthesurvivalofanenterprise.ProfitabilityisalsocalledEnterprise Theabilitytoincreasecapital,usuallyasaresultofanenterprise'searningsinagivenperiodoftimeTheamount,proportion,andamountofearnings.Aprofit-makingassetThemainindicatorsaresalesrevenue,mainbusinessprofitmargin,andtotalassetsturnoverRate,cost,costutilization,economicvalueadded(EVA),andrevisedeconomyValueaddedindex(REVA).(2)financialindicatorstoevaluateassetmanagementcapability.AssetsmanagementcapabilityTheevaluationindexistoevaluatetheturnoveroftheassetsofanenterprise,thatis,theoccupationofanenterpriseUtilizationefficiencyofeconomicresourcesreflectstheoperationperformanceofenterprises.AssetsmanagementcapabilityForcecanreflecttheproductionsituationofenterprises,andcannotevaluatetheoperationperformanceMissingcontent.ThemainindexofassetmanagementcapabilityisturnoveroftotalassetsTherateofturnover,theturnoverrateofthecurrentassets andthehigherthevalueoftheindexindicatethattheturnoverspeedishigherQuickly,thestrongersalesability,thehigherutilizationratioofassets.FurtherrefinementcanbemadeInvestigatetheturnoverofaccountsreceivableandinventoriesthroughliquidassetsTheutilizationoftheseassetsbytheindustry.(3)financialindicatorstoevaluatesolvency.SolvencyistherepaymentofanenterpriseAbilitytomaturedebt.Generallyspeaking,assetsarestrongintheirliquidityWeakcanbedividedintocurrentassetsandlong-termassets.Correspondingly,theenterprisedebtservicecanForceisalsodividedintoshort-termsolvencyandlong-termsolvency.Evaluateenterpriseshort-termSolvencyindicatorsincludeliquidityratios,quickrateratios,andfreecashflowGoldflow.ThefreecashflowreferstothebusinessactivitiesarisingfromtheenterpriseNetcashflowisusedtopayforthemaintenanceoftheexistingproductioncapacity Theremainingdiscretionarycashflowsaftercapitalexpenditure.ItnotonlyItcanmeasurethecompany'sabilitytorepayitsdebts,paydividendsandbuybackshares,andCanenhancethecomparabilityofdifferententerprises,isanimportantindicatorforthehealthydevelopmentofenterprisesZhi.Theindicatorsoflong-termsolvencyofenterprisesaremainlyassetsandliabilitiesRate,netassets,liabilities,andprofits.(4)financialindicatorstoevaluateenterprisedevelopmentcapability.EnterprisedevelopmentabilityTheevaluationindexistheevaluationindexofthedevelopmenttrendofenterprisefinancialperformanceTheindustryitselfanditsexternalinterestsareimportantbecauseitisnotonlyeffectiveToovercomethetraditionalfinancialperformanceevaluation,payattentiontothepast,despisethefuture,payattentiontotheshortItcanreflecttheprofitsofenterprisesaswellasthedefectsoflong-terminterestsandlong-terminterests ThetrendofgrowthandthedegreeofstabilityofbenefitsshowthatthedevelopmentofenterprisesisbetterAbilitytodevelop.Thefinancialindexesreflectingthedevelopmentabilityofenterprisesareasfollows:1Totalsalesgrowthrate,totalsalesgrowthinthepastthreeyears,1Netprofitgrowthrate,netprofitgrowthrateforthreeyears,andsalesgrowthLongrate,totalassetsgrowthrate,capitalaccumulationrate.2.nonfinanciallevelenterpriseperformanceevaluationindexsystemInacompetitiveenvironment,companiesneedinformationinalldirections,Notonlyfinancialandoperationalresults,butalsonon-financialBusinessprocessrelatedinformation.Usenon-financialindicatorstomakeupforfinancialstatementsThelackofstandardevaluationistherequirementoftheinformationage.Therefore,InEnterprise Performanceevaluationindexsystemshouldalsoincludenon-financialindicators.OftenmakeThenon-financialindicatorsusedincludethefollowingaspects:(1)customerlevel.AcompanythathasnoideaoftheneedsofitsclientsItisfoundthatcompetitorsareabletodeliverproductsorservicesthatmeetcustomerpreferencesEncroachontheirturf.Therefore,excellentcustomerrelationshipmanagementhasalsobecomeThekeytobusinesssuccess.Generallyspeaking,customerlevelperformanceevaluationreferstoItmainlyincludescustomersatisfaction,marketshareandcustomerprofitability.(2)technicalinnovationlevel.TechnologicalinnovationisadynamicprocessInthisprocess,withtheformationofinnovativethinkingasthestartingpoint,withtheinformationandinformationThecontinuousinputoffactorssuchassource,manpowerandmaterialresources,andinnovativeactivitiesarecontinuouslydeepened, Eachlinkmustcloselycooperateinordertoachievethegoalofinnovation.WeTheterm"technologicalinnovation"herereferstohigh-techinventionsinproductdesignandproductionInnovationinproductionandutilization.Therefore,technicalinnovationlevelperformanceratingindicatorsshouldbeIncluding:researchanddevelopmentcosts,newproductresearchanddevelopmentcosts,newproductsDevelopmentspeedandcapability,newproductsalesrate,newproductcontributionrate,R&DCapitalandequipmentinvestment,skillsofR&Dpersonnel,andusefulnessofdevelopedtechnologiesSexandmarketleadership.(3)businessprocesslevel.ThebusinessprocessiswithinthemanufacturingindustryDepartmentproductionandmanagementprocess.ThemaincontentoftheperformanceevaluationisabouttheproductEfficiencyandefficiencyofmachineequipmentandafter-salesserviceofproducts.productTheproductionefficiencyismainlyrelatedtotheproductcycle,productqualityand Cost.TheefficiencyofmachineequipmentusedtoreflectthebenefitsofanenterprisetomachineryandequipmentUsecase.Theevaluationindexesofthislevelinclude:productioncycleofproducts;Efficiencyandproductcompliancerate,qualificationrateandqualitybenefitratio.(4)ecologicalenvironmentalprotectionlevel.PeoplegraduallyrealizedtheeconomyinpracticeThesurfaceprosperityandhighspeedgrowthhavemanyhiddendangers,suchasenvironmentaldegradationandinvestmentThenegativeeffectsofhighspeedeconomicgrowthcanevenbecausedbyshortageorexhaustionofresourcesAneconomicsetbackonthehorizon.Fromthepointofviewofsustainabledevelopment,enterprisesarenotonlyItisaproductorservicedeliverysystem,anditisalsoanenvironmentoutputsystemThe.ThisrequiresthedesignofenterpriseperformanceindexsystemmustbeconsideredProblemsofenterpriseecologicalenvironment.Controlharmfulsubstanceswithinacertainamount Itisthefundamentalguaranteeforthesurvivalanddevelopmentofhumansociety,andalsothemeasureoftheenterpriseImportantindicatorsofsustainabledevelopmentcapacity.IndustriesdirectlyrelatedtotheecologicalenvironmentPerformanceevaluationindicatorsare:pollutioncontrollevel,pollutioncostrate,environmentalprotectioninvestmentRateofentryintofundsandenvironmentalpollutionindex.Tosumup,thedesignofenterpriseperformanceevaluationshouldbebasedonStrategicManagementUndertheguidanceoftheprincipleofcombiningfinancialindicatorswithnon-financialindicators,Thecombinationoflong-terminterestsandshort-termbenefitsofenterpriseswillleadtothemanagementandabsenceoftangibleassetsCombinationofformassetmanagementandcombinationofresultevaluationandprocessevaluationBuildacompletesetofmodernenterpriseperformanceevaluationsystem.(author:GuizhouUniversityofFinanceandEconomics)Onehundredandtwo