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An Resraech Of The High And New Technology Enterprise Performance Based On The Balanced Score Card

Posted on:2016-05-28Degree:MasterType:Thesis
Country:ChinaCandidate:W B WangFull Text:PDF
GTID:2309330452968930Subject:Accounting
Abstract/Summary:
With the continuous development of science and technology. The high-tech industryreceived more and more attention.With the support of national policy, the new high-techenterprise faced many opportunities and risks. However, research on performance evaluationof high and new technology enterprise in China started relatively late. It has not yet formed arecognized and perfect performance evaluation system.In order to ensure enterprises have agood development direction, designing a set of scientific and effective performanceevaluation system has profound significance for the development of high-tech.Firstly, the paper introduces the research status of the high-tech enterprise performanceevaluation at home and abroad, and points out their respective problems.Then in thecomparison of the various relevant theory, the index is not set on the customer alone inspiredby the stakeholder theory. Secondly, this paper compares the various indicators which is usedto determine the method. And then, the balanced scorecard method is selected to determinethe indicators. It is extended to build a more suitable index system for high and newtechnology enterprise performance evaluation, from financial, stakeholders, research anddevelopment innovation, internal business processes and learning and growing. Thirdly, thispaper analyses many methods for determining the perfect of the indicators. Using analytichierarchy process (ahp) to calculate five dimensions and the weight of the indexes.At last,Iselected the efficacy coefficient to make the comprehensive evaluation and devised a set ofrelatively scientific and perfect performance evaluation system.At the end of the paper I chose the high-tech enterprise which I worked in as a empiricalanalysis for the performance evaluation system. The enterprise performance evaluation scoresare drawn. And then. I analyzed the shortage of related and put forward some suggestions. Ofcourse, the study of this paper inevitably exists some disadvantages, and is needed a morein-depth research in the later. To a certain extent, the paper can be referenced for performanceevaluation of high and new technology enterprise.
Keywords/Search Tags:Performance evaluation, High-tech enterprises, Balanced score card
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