The Study Of Operational Performance About Commercial Enterprise In Anhui Tobacco

In recent years,with the increase in the number of smokers,as well as the changes in the consumption structure,the tobacco sales market is gradually expanding.As the tobacco business enterprise by the national monopoly policy protection and other favorable factors,operating performance is growing,the profit increased year by year,however,due to the World Health Organization of tobacco products,as well as China's accession to the world trade organization,the cigarette market gradually release,this will be a severe test for the development of China's tobacco industry,the prospect is not optimistic.To adapt to the new situation,it is important to maintain and improve the operation of the enterprise.The management performance evaluation of tobacco business enterprise will play a very important role.In this paper,through the reading of a large number of literature,this paper expounds the present situation of the research on the enterprise "s performance,and introduces the methods of analyzing the performance of enterprises.This paper is based on the combination of scientific and comprehensive,relative and systematic,and can be used to combine the scientific and comprehensive,dynamic and static,can be more than the combination of the principle of combining the characteristics of the Anhui tobacco management performance evaluation index system.In this paper,the basic characteristics of the non competition of tobacco enterprises,the paper determined the content and evaluation of Anhui tobacco business enterprise management performance evaluation,and the evaluation content includes the financial benefit,asset operation,debt paying ability and development ability.Mainly uses the financial index and non-financial index calculation and analysis to study the enterprise's management performance.Financial indicators,the basic evaluation index of 8,net assets and total assets return rate,total assets turnover rate,asset liability ratio,asset liability ratio,sales growth and capital accumulation rate,the main business profit margin,the main business profit margin,the cost of profit margin,inventory turnover rate,the ratio of non-performing assets,the ratio of cash flow,the three year average growth rate of three years,the technical investment ratio.The basic index of the first level is the main measurement index,which is the core of the whole evaluation index system.The second level correction index is the measurement factor from the angle of the multi angle adjustment to improve the basic index evaluation result,it is the important assistant of the whole evaluation index system.The third level evaluationindex is a comprehensive non metric factor,which is used to evaluate the management and management of enterprise assets.The three levels form the organic whole of the progressive correction and complement each other.Non financial indicators,evaluation index selected eight,respectively,the basic quality of the operators,service satisfaction,basic management level,the development innovation,business development strategy,on-the-job staff quality,hard service environment,comprehensive social contribution.Through the design of six evaluation procedures(followed by selection of industry standard value and set the index weight,basic index,coefficient of financial indicators,quantitative evaluation,review of non-financial indicators of the qualitative scoring methods,comprehensive evaluation score method and final evaluation results,through to the 2012classification)of Anhui tobacco the business enterprise financial data is calculated and analyzed,the basis for the evaluation score of enterprises,through the evaluation index of the enterprise qualitative expert appraisal,evaluation evaluation index score,the final comprehensive evaluation to determine the conclusion of the study,Anhui tobacco business enterprises operating performance in the tobacco business enterprises level.That is,the business performance of C(middle)level.Anhui tobacco business system,with cigarette sales as the main business of municipal commercial enterprises,a total of 16,the report data for the tobacco companies in Anhui Province,the annual consolidated statements of the main data sources.To enhance the Anhui tobacco commercial enterprise performance level,we must enhance the province 16 municipal business enterprise management performance as the fundamental,comprehensive industry with its own characteristics.After a thorough investigation and study,the Anhui Province tobacco company decided in next year(2013 years)for city level company trial benchmarking management to promote the optimization of municipal company business performance indicators,in Wuhu City company,where the author of Anhui Province tobacco company as an example of the municipal company of benchmarking management.In subsequent 2013,2014 years of Anhui Province tobacco company annual consolidated data,also confirmed the effectiveness of benchmarking management.In this paper,the quantitative and qualitative indicators of the calculation and analysis to study the business performance of Anhui tobacco commercial enterprises.Through research,to provide some useful information for business managers to think about how to improve and improve the enterprise's management performance,to prevent the deterioration of thefinancial situation,which is conducive to improving the competitiveness of enterprises,to promote enterprises to strengthen economic accounting,enhance business efficiency,to promote enterprise management level.Thus,it can adjust the strategy in time,adapt to the new situation,maintain and improve the operation of the enterprise.