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Performance Evaluation Research Of Peasants’ Cooperatives Based On The Balanced Scorecard

Posted on:2016-05-20Degree:MasterType:Thesis
Country:ChinaCandidate:R MaFull Text:PDF
GTID:2309330470474007Subject:Accounting
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At present, the environment of market competition is increasingly fierce. As a new form to support the development of rural economy and to promote the peasants’ income,the peasants’ cooperatives can not only improved the systematization level of peasants, but also can strengthen the market competitiveness of agricultural products and contribute to the industrialization and modernization of agriculture in our country. With the pace of intensify support to the peasants’ cooperatives from our government, peasants’ cooperatives have experienced the process which developed from nothing to something,from less to more, from small to big. However, peasants’ cooperatives faced with those problems of the imperfect management mechanism, the dependence on government,negative participation of the peasants, low efficiency, etc., in the operation process of the development of peasants’ cooperatives. Therefore, in order to get hold of the development of peasants’ cooperatives, we need to set up an effective performance evaluation system to evaluate results we get, to find out the problems and to, definitive the direction and measures of the improvement of next steps.This article apply the concept of the balanced scorecard(BSC) to the evaluation system of peasants’ cooperatives, which not only provides the peasants’ cooperatives for one type of innovative performance evaluation system framework, but also provides a thought and method to build the system of management mechanism and performance evaluation, which makes the performance evaluation system being one part of strategic management.Through the financial dimension, the customer dimension, internal core process dimension, and learning and growth dimension of the BSC model, this article set up a strategy oriented performance evaluation system of peasants’ ’ cooperatives and use the methods of questionnaire, which using the method of on-the-spot interview to select 11 districts in Jiangxi province, with the investigation and study of total 88 peasants’ cooperatives and the use of analytic hierarchy process(AHP) to these cooperatives in the final performance evaluation. The Results show that the comprehensive performance level of peasants’ cooperatives in Yichun city is relatively high, but the level in Jiangxi province is generally low.
Keywords/Search Tags:Jiangxi province peasants’ cooperatives, Balanced scorecard, Performance evaluation
PDF Full Text Request
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