Discussion On Performance Evaluation Of Enterprises Based On Performance Prism

Performance evaluation for enterprises is of great significance,as a test and evaluation method,can let the members a clear organizational goals,organizational culture and norms of behavior,effective monitoring of the enterprise executive strategic objectives;outstanding organization,promote the management to find solutions;to urge the establishment of effective communication and coordination platform.Evaluation of performance prism as balanced mode more advanced method of performance evaluation,comprehensive evaluation and effective processing enterprises and stakeholders,the performance prism is introduced to the tobacco enterprise performance evaluation is necessary.This paper to F tobacco company as an example,the main use of theoretical analysis,case analysis and comparative analysis research method of combining,follow the "ask questions-analyze the problem-solve the problem" the basic train of thought of research,in combing and summary of domestic and foreign literature on performance evaluation based on,stakeholder performance prism five aspects from the theoretical level and analyze,characteristics,to introduce the basic principle of performance prism,show business process,reveals F tobacco companies,performance evaluation,existing problems,cause analysis,proposed F tobacco company to introduce performance prism method,constructs the new performance evaluation model,and the calculation and analysis of the corresponding index,A proposal to improve the performance evaluation method of F tobacco companies is proposed.In this paper,research status of enterprise performance evaluation at home and abroad,the theory basis and the connotation of performance prism evaluation method,through the introduction of the F tobacco company overview and performance evaluation of the status quo,analyzes the F tobacco company of the existing enterprise performance evaluation,there are some problems:(1)in accordance with industry and trade as functions of the division of the module was fragmented and do not speak with.(2)the interests of stakeholders satisfaction and contribution has been mentioned,but not clearly.(3)in terms of specific performance evaluation,some quantified indexes,some qualitative index is too much,is not conducive to a fair evaluation.The corresponding found its existence reason,analysis in F Tobacco company in the application of performance prism method for performance evaluation of the necessity and feasibility.Secondly,by doing the following points,solve the F tobacco companyperformance appraisal problems:(1)F tobacco companies application of performance prism method for design of performance evaluation,mainly includes: the reasonable definition of corporate stakeholders;to design the overall framework;combed the basic flow.(2)F tobacco companies application of performance prism method evaluation index and weight design,mainly including: investors with respect to the index and weight;supplier index and weight;retail households of index and weight;employee index and weight;the regulatory aspects Analysis and application of evaluation index and weight.(3)F tobacco company in the application of performance prism method of comprehensive evaluation.Finally,put forward the performance prism method in F tobacco companies should pay attention to the problem of safeguard measures,including:(1)management easy to sticking to the existing financial indicators of performance evaluation methods;safeguard measures is to strengthen training.(2)the interests of stakeholders interests may not comprehensive;safeguard measures is to broaden the channels of communication,object oriented analysis inquiries.(3)non financial indicators and financial indicators have a certain difficulty in pairing;safeguard measures are clearly non financial index definition and scope,reasonable collocation.(4)derived indicators too much too much,easily decentralized management Attention;security measures are to distinguish between primary and secondary,flexible,for short board.(5)performance measurement is easy to feedback delay;security measures are to strengthen the sense of responsibility,strengthen the assessment,the implementation of the assessment objectives.