Discussion On The Performance Evaluation Of Tobacco Companies In L City

Performance evaluation refers to the evaluation by scientific methods,standards and procedures,on the behavior and evaluation of task performance related information(achievement,and as the actual observation,etc.)collection,organization,storage,extraction and integration process,and as far as possible to make accurate evaluation.Performance appraisal is one of the links in the enterprise performance management,and it is an effective tool for the modern enterprise management.From the evaluation level,performance appraisal is a complete system of company performance evaluation and job performance evaluation,and the two levels are related to each other,and support each other.Large companies to carry out on in accordance with the requirements of the internal management of the company(sub)evaluation work,can strengthen the supervision and management of the company,improve the management level,improve enterprise efficiency,enhance enterprise competition.From the perspective of company management,performance appraisal can be the position of the work activities,and the strategic objectives of enterprises linked together to form a common goal and direction.The improvement of job performance,followed by the overall performance of the enterprise has been improved,leading to the progress of enterprises.Tobacco industry by the state legislative monopoly management,monopoly management,tobacco industry is basically a wholly state-owned enterprises.In recent years,the tobacco industry to take the production and operation of the objectives and tasks of the evaluation approach,a certain period of time for the industry as a whole has played a positive role in promoting the standardization and efficiency of the rapid development.With the tobacco industry to further rationalize the relationship of property rights,the tobacco industry is by the pure administration to establish property rights as a link to the modern enterprise system over the company,provincial company,city's three subsidiary system is forming,perfecting the tobacco industry's performance management system,is the need to establish an effective incentive mechanism of the tobacco industry.The tobacco industry is also need to deepen the system reform,the establishment of modern enterprise system.The State Tobacco Monopoly Bureau has clearly put forward to the industrial enterprises and municipal construction company is full of vigor and vitality of the market main body.Therefore,the company need to establish the modern enterprise system is the unity of the tobacco industry,but also isthe inherent demand of enterprise development,it is necessary for enterprise to establish a scientific performance evaluation system to improve the enterprise,so as to play a positive role to the tobacco enterprises performance evaluation and management level,improve the core competitive strength,but also make the decision maker can objectively and impartially and accurately grasp the development of the enterprise,make a realistic decision and in accordance with the law.In the tobacco business enterprise,the original performance appraisal system mainly focuses on the internal management of enterprises need to set the internal indicators of high degree,while ignoring the implementation of tax,strategic target,competition and other external considerations,did not reflect the enterprise for the purpose of profit center,there is no prominent benefit and profit as the center of thought,cause enterprise performance evaluation is a form of ",ignoring the long-term business development strategy.In order to fully reflect the comprehensive competitiveness of tobacco enterprises,urge the business decision-makers to make full use of the results of the performance evaluation,the implementation of performance management system in the tobacco industry,a comprehensive evaluation of business performance,job performance,is when the tobacco enterprises need to solve the problem before.Tobacco industry monopoly management by the state legislation,monopoly,makes the tobacco companies have long face the pressure of market competition is relatively small,but with the deepening of national reform,foreign tobacco products,and the framework convention on tobacco control more and more restrictive on the tobacco industry,the situation of the tobacco industry is facing increasingly serious.Compared with other enterprises,long-term in the protection of the state monopoly and makes the enterprise internal lack of fair and competitive.L city tobacco company as a prefecture-level tobacco industry company,is in the transformation of growth to growth stage,how to improve the core competitiveness of enterprises to cope with the environment and market changes is the L city tobacco station in a strategic issue to consider,and performance management is an important way to strengthen the management of enterprise.Since the new century,the L city tobacco company gradually realized the importance of performance evaluation in enterprise management,performance management by the leadership of attention,and have made some exploration in practice,but also many deficiencies and problems in the running.Performance management incentive to improve and goals did not give full play to the role.Therefore,through the L city tobacco company performance evaluation question discussion,in order to strengthen the management of enterprise performance,enhance the level of management and enhance enterprise competitiveness,promote the L city tobacco company on a higher platform to achieve new growth.This paper uses theoretical analysis and case study method to study the performance evaluation of the tobacco commercial enterprises in L city.This paper is divided into 7 chapters.The first chapter is the introduction.Including the research background and significance,literature review at home and abroad,the main research ideas and methods of this paper,as well as the basic structure of this paper,etc..The second chapter introduces the related theory of performance appraisal.Study on the related theories,the definition of the performance evaluation and related concepts to explain,and clearly the implementation of organizational performance evaluation content and method,introduces the theoretical basis of responsibility accounting,job performance,to find the theoretical basis for enterprise performance evaluation.In the third chapter,the author introduces the basic situation,organization structure and the performance evaluation of the tobacco companies in L City,and correctly understand the problems existing in the performance evaluation of the tobacco companies in L city.The fourth chapter makes a detailed analysis and Discussion on the existing problems and causes of the performance evaluation of tobacco companies in L city.The fifth chapter introduces the successful experience of the reform of state-owned enterprise performance appraisal and its enlightenment.The sixth chapter based on the analysis of existing performance evaluation of tobacco companies L,problems and causes,and learn from the advanced experience and inspiration,combined with the responsibility of accounting theory and performance theory and other related research results,the introduction of the Balanced Scorecard and KPI scientific performance management tool,to improve the economic operation of the examination contents,construction and performance assessment the index system,improve the performance of application management system,puts forward improvement measures,and puts forward some ideas to solve the existing problems of L tobacco companies performance evaluation,but also provide some reference for other tobacco enterprises to build new performance appraisal system.The seventh chapter is the conclusion.The main research results and the existing problems are expounded,and the future research is prospected.