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The Study Of Internal Performance Evaluation Of Transportation Building Industry

Posted on:2007-09-05Degree:MasterType:Thesis
Country:ChinaCandidate:D R ZhouFull Text:PDF
GTID:2189360185475673Subject:Accounting
Abstract/Summary:PDF Full Text Request
Facing fierce market competition, it is necessary for investor to judge the production of enterprise's performances objectively and equitably within a certain period of time by using scientific methods and specific index system. It aims for correctly evaluating the operating performance and encouraging and restricting the enterprise managers in order to maximizing the value of enterprise ultimately. Currently, the performance evaluation technique adopted by Chinese enterprises mainly was rooted in Rules for the Operation of the Business Performance Evaluation (revised version) issued by Ministry of Finance and other four ministries in 2002. This method doesn't combine with traits of every walk of life, so it goes for little in practical application of performance evaluation.At first, this paper briefly describes the process of development of performance evaluation both abroad and domestic and popular theory of performance evaluation and theory of enterprise value at present. It analyzes and summarizes advantages and disadvantages of different kinds of theories of performance evaluation abroad and the characteristic of Chinese performance evaluation system at its different period of development. In what follows, this paper briefly introduces Analytic Hierarchy Process and Fuzzy Synthesize Judgment and theory of enterprise value used by this paper. Then, this paper analyzes in detail the features of transportation building industry and its product characteristics and fully considers the factors impacting performance evaluation of transportation building industry such as enterprise organizational structure and ownership. With the general principles of performance evaluation, it builds a performance evaluation index with three levels in the project of transportation building industry on the basis of extensive investigation & research. In the process of dealing with qualitative index, the mature fuzzy synthesize judgment method used in this paper enhances richness and scientificalness of evaluation. It is hoped for enterprise managers to judge the production of enterprise's performances more objectively and equitably. Taking comparability of different projects into consideration, this paper adds quantifying the qualitative factor by using the mathematic model into comprehensive scoring of the entire index system. To fully prove the practical meaning of this paper, this paper validates elementarily the practicability and scientificalness of this evaluation index system by contrasting, calculating and analyzing the concrete financial data.In the guidance of the theory of performance evaluation both abroad and domestic and its practical results, this paper makes this performance evaluation system more practicably and more operably with the help of the investigation & research with pertinence. This...
Keywords/Search Tags:Performance Evaluation, enterprise value, analytic hierarchy process, fuzzy synthesize judgment, transportation building industry
PDF Full Text Request
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