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Based On The Value Chain Of The Agricultural Listed Companies Performance Evaluation

Posted on:2017-03-26Degree:MasterType:Thesis
Country:ChinaCandidate:R P LiuFull Text:PDF
GTID:2309330482483493Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid development of China’s economy, the development of agricultural listed companies and other industries there is a big gap, it is important to further improve the overall performance of agricultural listed companies, on the performance evaluation is particularly important.At present, the performance evaluation system of agricultural listed companies mainly has the performance evaluation system based on EVA, the evaluation system of the balanced score card, etc., while the value chain performance evaluation system for the agricultural industry is less.Therefore, this paper chooses the value chain performance evaluation system in the evaluation system.On the basis of the theory of flexible management, target management theory and stakeholder theory, by comparing the advantages and disadvantages of the traditional performance evaluation system with the current performance evaluation system, the article selected based on value chain performance evaluation system.According to the characteristics of the agricultural industry and the flexible management idea, the performance evaluation system of agricultural listed companies was constructed based on the internal value chain, the vertical value chain and the horizontal value chain design index.The paper used the factor analysis method to carry on sorting and selection of financial indicators, and simplified the selected 12 financial indicators to 5 financial indicators.We used analytic hierarchy process to calculate the weight of each index, it is found that the greatest impact on China’s agricultural listed companies is the index of service level through the comparative analysis.In the largest proportion of specific indicators is the market strain capacity, the conclusion conforms the modern consumer consumption idea, also illustrates the importance of enterprises to adapt to market changes of changing environment in today, and it is significance to the development of agricultural listed companies.
Keywords/Search Tags:Value chain, Flexible management, Enterprise performance evaluation, Agricultural enterprises
PDF Full Text Request
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