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The Research On The Enterprise Performance Evaluation Based On Performance Prism Theory

Posted on:2013-03-07Degree:MasterType:Thesis
Country:ChinaCandidate:X Q ZhuFull Text:PDF
GTID:2269330425963798Subject:Accounting
Abstract/Summary:PDF Full Text Request
Performance evaluation is very important in the enterprise management. The traditional performance evaluation method is mainly on financial performance evaluation. It focus on the process results in passive reflection and can not joint the organization’s strategic goals with strategic management organically. Even the Balanced Scorecard (BSC) theory which developed relatively mature in the performance evaluation theory’s history,only focuses on one or two stakeholder needs. It has no more attention to the needs of suppliers and regulators who has a significant effect on the company value. In2000,the performance prism theory has changed its concept, From only focuses on one or two stakeholders’needs to progressively care about all important interest-related parties. This makes the main performance evaluation get contributions from stakeholders and at the same time pay attention to the stakeholder satisfaction. It makes the enterprise performance evaluation more comprehensive, more effective.The performance prism theory has been applied in some domestic enterprises. But it is not very common and seldom used in pipeline construction enterprises. This text. will use the performance prism theory into the pipeline construction enterprises. It has the important theoretical significance and practical value in Building construction enterprise performance evaluation framework, perfecting the performance evaluation system, paying attention to the demands of stakeholders and promoting the healthy development of enterprises.This text uses the performance prism theory through case analysis on oil and gas pipeline construction enterprise performance appraisal study and then put forward some personal opinions.(1)It puts forward own viewpoint about an important stakeholder definition in pipeline construction enterprises. It laid a foundation for pipeline construction enterprise on performance prism theory system build. (2)It uses the performance prism theory to establish construction enterprise performance evaluation system. The author puts forward some new ideas on combing pipeline construction enterprises support strategy process and ability training.(3) It improves financial, security of short-term performance evaluation way in pipeline construction enterprises. It strengthens the strategy as the core point of view and focus indicator assessment.There is the main content of this text.(1)First put forward by the performance prism on pipeline construction enterprise performance evaluation of the background and reasons.(2) On the domestic and foreign performance evaluation development make a review of the literature(3) Based on Performance Prism theory on pipeline construction enterprises in the performance index system construction(4) Combined with Y oil and gas pipeline construction enterprise performance prism theory to find out insufficient part of the evaluation of the performance evaluation and put forward personal viewsThis text will use the performance prism performance evaluation system introduced the pipeline construction enterprise evaluation.It is a very good propulsion for the construction enterprise performance evaluation and development. However, due to various indexes fords, and for many aspect, because of the resources and conditions, the setting of index may have not perfect. The pipeline construction enterprise performance evaluation system which based on Performance Prism theory and vary with the circumstance will continue to improve.
Keywords/Search Tags:gas pipeline construction enterprise, performance prism, Stakeholder, performance evaluation
PDF Full Text Request
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