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Based On The Added Value Performance Evaluation System Of China's Enterprise

Posted on:2009-10-18Degree:MasterType:Thesis
Country:ChinaCandidate:D XiuFull Text:PDF
GTID:2189360245471653Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise Performance Evaluation is the basis of decision-making for enterprise stakeholders. Therefore, enterprise performance evaluation should take fully into account the interests of stakeholders, particularly the interests of the staff. So that enterprises will be in the state of harmonious development. And the development of the enterprises in our country now is very disharmony. It exist the shortage of incentive in the process of the enterprise performance evaluating. Human capital can not give full play. Meanwhile, China's current performance evaluation system also exist many problems. This paper attempts to introduce value-added theory of China's enterprises into the performance evaluation system. We should affirm the importance of the people fully in the process of performance evaluation. Performance evaluation system will be in accordance with the seven stakeholders divided into seven levels. This paper introduces the value-added indicators into the performance evaluation system. This paper has empirical researched that the introduction of value-added indicators of the performance evaluation system can be improved to a certain extent, the development and analysis of the problems and the reasons for disharmony.This paper introduces the value-added theory first. Then this paper sums up the representative definition of the value-added and the method of calculation of value-added. On this basis, Use the data of the added value created by the power industry and the automotive industry within five years. Analyze the problems of the current development of China's enterprises from the horizontal and vertical aspects. And this paper analyzes the main problems of China's current performance evaluation system. This paper research the need for the introduction of value-added indicators of performance evaluation system. Based on the analysis of the above problems, This paper advanced the based on the added value of China's Enterprise Performance Evaluation System on the basis of stakeholders from Shareholders, managers, creditors, suppliers, customers, employees and society seven levels of proposed. Finally, Re-use of the power industry and the automotive industry data to test new performance evaluation system availability. And this paper empirical analyzes the reasons for the above problems exist. Propose solutions to these problems need to be value-added distribution.
Keywords/Search Tags:enterprise performance evaluation, added value, stakeholders
PDF Full Text Request
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