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Research On Performance Evaluation Of Daurmu Cooperative Based On Balanced Scorecard

Posted on:2017-01-28Degree:MasterType:Thesis
Country:ChinaCandidate:J X YuFull Text:PDF
GTID:2209330482983460Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the 21 st century,the attention to the agricultural development in our country is growing,national leaders put the farm work in the important place,and put the interests of farmers in the first place. In recent years, In our country a number of files in the middle of the focus on the development of farmers’ professional co-operatives increased year by year,and put forward many constructive opinions.At the same time,the development of farmers’ professional cooperatives in China still has a lot of problems,investigate the reason,performance evaluationof lag behind is a key factor. First of all, based on the research background of the big strong correlation literature was summarized classification in this article,found in the existing about the principle of the balanced scorecard performance evaluation method suitable for farmers’ professional co-operatives,and through the analysis of the current situation of the development of farmers’ professional co-operatives sums up the problems existing in the performance of cooperatives,then use the empirical analysis to the balanced scorecard performance evaluation system is applied to large cooperatives of Taurus.Using the balanced scorecard financial dimension, the customer dimension, internal process dimension and learning and growth dimension core design 4 first-level indicators, 10 secondary indicators and 24 tertiary indicators performance evaluation of the cooperative analysis,in order to judge the Taurus cooperative performance.In order to improve the big bull cooperative performance,need to be from two aspects of the internal environment and external environment of the cooperative to optimization,the optimization of the internal environment mainly set out to develop and improve the strict financial system,and improve the mechanism of its governance mechanism and distribution,establish a sound performance evaluation system in three aspects;the optimization of the external environment mainly set out to strengthen the publicity of performance evaluation of knowledge and the support from government policy.Through the study in this article, the first five chapter of the following four conclusions:To improve the performance evaluation index system for large Taurus cooperative toward large-scale, cost-effective path plays a vital role;by the second chapter analyzes the essence of cooperative existence it is concluded that the performance evaluation is also in order to have a knowledge of big Taurus cooperative business,so that they can clearly know that in the process of business cooperative fault in question and improvement,So that the cooperatives reached a good state;the Taurus cooperative performance evaluation score for good,there was a rise in space, potential, but from the perspective of sustainable development power obviously inadequat;the Taurus cooperative development cannot leave the national policy support.
Keywords/Search Tags:Farmers’ professional co-operatives, Performance, BSC
PDF Full Text Request
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