Research On Financial Performance Appraisal System Of The Gas Station Of A Company

The energy development of China has entered a new historical period.The natural gas market has maintained rapid growth for several years,which is undoubtedly an important development opportunity for natural gas sales enterprises.However,with the rapid development of China’s economy,the continuous improvement of national education level and the increasingly severe problem of population aging,as the gas station is the subordinate grass-roots service department of natural gas sales enterprises,the environment of opportunities and challenges will inevitably accelerate the flow of personnel.For natural gas sales enterprises,an effective financial performance appraisal system is conducive to improving the working environment of employees,improving work efficiency,guiding the operation of gas filling stations,and further improving the level of economic benefits.This paper adopts the case analysis method,takes the gas filling station of company A as the research object,combines the practical working characteristics of the gas filling station with the theoretical principles of financial performance assessment,refers to the opinions of employees at all levels and positions of company A,and establishes A set of performance assessment index system by using the balanced scorecard and analytic hierarchy process.At the same time,it is concluded that the enterprise financial performance assessment must be oriented by strategic objectives,balance financial and non-financial indicators,establish an assessment feedback mechanism,maintain the dynamic adjustment of assessment indicators and a series of safeguard measures,in order to promote the improvement of individual performance and corporate performance,and ultimately achieve the maximization of enterprise value.This paper is divided into five chapters.The first chapter is the introduction,which mainly introduces the research status of financial performance appraisal at home and abroad,expounds the purpose and significance of this paper,as well as the research methods and ideas.The second chapter is the theoretical basis for the analysis of various aspects of financial performance assessment,including the concept and theoretical basis of financial performance assessment,as well as assessment methods.The third chapter is the status quo of the financial performance assessment of the gas filling stations of A company,mainly introducing the basic situation of A company and the status quo of the financial performance assessment of its subordinate gas filling stations.The fourth chapter is the design of the new financial performance appraisal system and the establishment of its safeguard measures.Secondly,through the specific design of the relevant indicators and the calculation of the weight of the indicators,the assessment indicators and weight for different levels are defined.Finally,a series of financial performance appraisal guarantee measures are proposed,and a complete performance appraisal system is constructed.Chapter five is the conclusion and prospect.The conclusion in the design process of A company’s performance assessment system for gas filling stations is sorted out and summarized.The deficiencies of this paper are analyzed,and the future research direction of performance assessment for gas filling stations is prospected.The innovation of this paper is that based on the theory of financial performance,guided by the strategic goals of the enterprise and from the perspective of financial performance,the paper establishes the financial performance assessment system for the gas station of A company and realizes the application of balanced scorecard in the financial performance assessment of the natural gas sales industry.