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Design Of Performance-appraising System For ABC Company Based On Performance Prism

Posted on:2015-03-02Degree:MasterType:Thesis
Country:ChinaCandidate:X Y LiFull Text:PDF
GTID:2309330452493654Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of information technology and the emergence of theknowledge economy, and with the continuous improvement of the socialist marketeconomic system and China, the business environment, companies face has evolved greatly,the key to the survival and development of enterprises that innovate to increaseRestructuring and core competencies to develop and maintain. Performance evaluation, thisis known as an effective supervision and management system, is not only an importantmeans to enable enterprises to improve self‐control and self‐discipline, but also could meanthe difference between becoming a significant factor in the company’s success and failure inthe new managed competition competitive situation.At present, China’s enterprises are the use of performance evaluation of financialperformance evaluation system is basically a single, and the data generated in accounting.This evaluation method by the traditional accounting theory and data collection methods;purposes only discouraged in the interests of shareholders of the assessment, ignoring theinterests of other stakeholders; entire contents not cover business performance assessment;overemphasis financing is the index system on the basis of accounting earnings, do notfocus on long‐term development of enterprises. Thus, this performance evaluation systemcannot meet the financial needs to build a harmonious enterprise. It requires a holisticurgent enterprise performance evaluation system, and the performance in multipledimensions Prism is precisely the overall performance evaluation system.As the electricity market reform, it is particularly necessary and urgent to establish anelectric power company of evaluation index system that adapt the need of the powermarket system development push, and meet the business owners, creditors, productionoperators and the state, society demands. The electric power company of evaluation indexsystem will improve the electric power company level of management, improve enterpriseefficiency and urge enterprises to fulfill their social responsibility grid, with effectiveincentives at all levels of operators. This article analyzed the characteristics of electric power company, and based onPerformance prism, then established a performance prism‐based of the electric powercompany of performance evaluation indicators for design models. Using this model to ABCcompany as an example, it improved and designed a suitable power the company’sperformance evaluation index system. It will strengthening the electric power companymanagement, enterprise management, improve supervision, constraints, incentives toprovide services and management tools, in order to other natural monopolies provide areference for performance evaluation.
Keywords/Search Tags:Business Performance, Evaluation Stakeholders, the Performance Prism IndexSystem
PDF Full Text Request
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