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Comprehensive Performance Appraisal Of Shipbuilding Enterprise Under Strategic Orientation

Posted on:2016-04-21Degree:MasterType:Thesis
Country:ChinaCandidate:Q HuangFull Text:PDF
GTID:2309330479998361Subject:Accounting
Abstract/Summary:PDF Full Text Request
The global economy has been in recession since the international financial crisis in 2008.During which time, the market demand for boats reduced violently, and most of the shipbuilding enterprises having been facing intensified problems such as financial more difficulties, profit sharp decline and so on. shipbuilding enterprises worldwide are experiencing a harsh cold winter. which is still not the past. China’s shipbuilding enterprise is not exceptional, facing the dilemma of “shuffle”. This shuffle has made hundreds of China’s Shipbuilding enterprises go bankruptcy.In the face of such situation, Providing theoretical reference of how to evaluate the comprehensive strength of an enterprise, competition ability and development prospects correctly, reflect the problems existing in the enterprise management and improve the enterprise management, for the long-term development of the enterprise and provide the theoretical reference to promote the transformation and upgrading of enterprises such a situationShipbuilding enterprise performance evaluation system in our country at present, Emphasis on short-term evaluation and Look down on the long-term evaluation, Emphasis on financial indicators and Look down on non-financial indicators and so on. How to improve the performance evaluation system of shipbuilding enterprises in the traditional sense, and build a suitable its operating environment and based on the strategic orientation of shipbuilding enterprise performance evaluation system is imminent And the most important is how to scientifically choose the evaluation index, In order to build the shipbuilding enterprises performance comprehensive evaluation index system. Therefore, based on the existing performance evaluation theory and based on the present enterprise performance evaluation resultsIn view of the traditional performance evaluation system exposed heavy financial index, heavy short-term evaluation and a series of problems, Aims to build a accord with the actual situation of China’s shipbuilding enterprises integration of subjective and objective performance comprehensive evaluation system. For this purpose, the paper introduced the key indicators(KPI) to build the evaluation method have the characteristics of shipbuilding enterprises under the strategy oriented performance comprehensive evaluation system. From the product’s life cycle, product type, industry market competition structure of these three dimensions to determine the shipbuilding enterprises seven critical success, covers financial, production, risk, market, human resources, the content of the seven aspects of innovation and social benefits. On the basis of the combination of industry experts point to further refine 20 key performance factors, Refine a 57 key performance indicators and uses the analytic hierarchy process(AHP) to give the index weight of the index system. At this point, all reflect the shipbuilding enterprises comprehensive performance index system model was established.Finally, an example of a domestic shipbuilding enterprise to evaluate its performance, in order to verify the effectiveness of the system. We will analyze the results targetly and give advice constructively. Hope this article would give reference to the establishment and improvement of performance appraisal system of shipbuilding enterprise and others business and organizations.
Keywords/Search Tags:Strategic orientation, Shipbuilding enterprises, Performance evaluation
PDF Full Text Request
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