Tentative Research Into Performance Evaluation System For Municipal Tobacco Companies In China

Municipal tobacco companies should set up an effective and practicable performance evaluation system to realize the economic and social benefits. In this thesis, the author tried to finger out the shortcomings in the existing process in setting up the practicable performance evaluation system for municipal tobacco companies and revise them in order to make some contributions in constructing a better one.The main part of the thesis was divided into four chapters. The first chapter introduced the background and actual status of the management in tobacco industry, and the second one reviewed the developing process and typical theories of performance evaluation system. In the third chapter, the author expounded theoretical framework and principles in establishing performance evaluation system according to the current one and its main defections. With actual BSC example, the fourth chapter discussed its adaptability and put forward innovative designs based on the theory of Balance Scorecard for municipal tobacco companies.Good performance evaluation system asks for the balances between financial and non-financial indexes, portentous and lag indexes, inner and outer indexes, objective and subjective indexes. The system should focus on how to show the actual achievement and future object of the company objectively and comprehensively. With the absence of mutual theories in how to set up a fine performance evaluation system in tobacco industry, especially in municipal tobacco companies, and considering the limitations in my learning and practical experiences, there are many shortcomings in the thesis and I'd really like to get the advice supervisors.