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A Study On Performance Evaluation Of Retail Industry Listing Corporation

Posted on:2014-12-01Degree:MasterType:Thesis
Country:ChinaCandidate:P T XuFull Text:PDF
GTID:2269330428957978Subject:Accounting
Abstract/Summary:PDF Full Text Request
As the Modern Corporation of the separation of ownership and managementpower, to make enterprise performance evaluation has become very important. Theboard of directors can reward and punish the management according to enterpriseperformance assessment results, and at the same time so that the company’s plans andstrategies to be implemented. Enterprise performance culminating in a performance inthe company’s financial and non-financial index, therefore, for enterprise performanceevaluation can from the financial and non-financial measures two aspects ofevaluation.This paper demonstrates the background and the significance of the present stageenterprise performance evaluation research, then summed up the domestic andinternational related research history and enterprise performance evaluation theory,and analyzed the enterprise performance evaluation methods in our country at present,on this basis, the performance assessment of the basis theory of normative discourses,including foundations of economics and management science, and then from thefinancial and non-financial measures two aspects to make the method of practicalanalysis of enterprise performance evaluation.In the empirical analysis and practical application, this paper selects the retailenterprise as the research sample. In view of financial index factor analysis, inShanghai and Shenzhen Stock Exchange Listed Retail listing Corporation as theresearch object, the use of empirical research methods, through financial index factoranalysis evaluation principle to extract factor and the financial index contributiondegree, and calculates the research object of financial index assessment scores; thenon-financial indicators, in a review of China retail industry development course andsummarizes the retail industry on the basis of the features, the value chain theory as atool, to non financial evaluation index system design and, subsequently, in theanalytic hierarchy process on non financial index selection based on the fuzzymathematics, non financial index scores were calculated, on the basis of retailindustry listing Corporation, Suning Appliance whole performance evaluation.Through this study I found: the retail enterprise performance evaluation systemshould be from the financial and non-financial indexes in two aspects. Among them,the retail industry of non financial index, factor analysis, we get the retail listingCorporation performance is greatly influenced by the financial index system; secondly,to non financial index system establishment should be in the know and on the basis of the study, based on the theory of value chain design suitable for retail industry nonfinancial index system.
Keywords/Search Tags:Financial Indicators, Non-Financial Indicators, AssessmentEnterprise Performance, Retail Enterprise
PDF Full Text Request
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