Performance Evaluation Research Of Y Catering Enterprise Based On Internal Value Chain

In recent years,China’s catering industry has a new opportunity for development.In 2016,the business of our catering enterprises was about 3 trillion and 600 billion,and the growth rate was higher than the social consumer goods at the same time.With the development of the catering industry,the requirements for its management level are higher and higher.However,at present,the management and operation level of a large number of catering enterprises and the degree of standardization of financial accounting are not compatible with their strong profitability and rapid expansion.In addition,influenced by industry practices and other factors,problems in performance evaluation are particularly prominent.The establishment of an all round performance evaluation system for catering enterprises provides the necessary basis and guidance for the decision-making and development strategy of enterprises,and plays an indispensable role in improving the business efficiency of catering enterprises.Based on the internal value chain performance evaluation,starting from the enterprise value creation,combining the advantages of the former performance evaluation theory and the three-dimensional evaluation of performance,the performance evaluation system and its application scheme for enterprise business process design can be made up to make up for the past performance evaluation methods and their shortcomings in application.This paper chooses the Y catering enterprises as the research object,and analyzes the current performance evaluation system of Y enterprises by using the methods of case study,analytic hierarchy process and field investigation,and puts forward the existing problems and reasons.Based on the analysis of the value chain of the catering enterprises,starting from each link of the internal value chain,we choose the indexes suitable for the investigation of each link,and determine the improved performance evaluation index by the Delphi method,thus building a set of comprehensive and reasonable index system.Through the combination of analytic hierarchy process and management decision-making,the weights of performance evaluation indicators can be determined to form a clear and hierarchical evaluation system.In addition,combined with the actual situation of enterprises,the corresponding application process is established to overcome the shortcomings of previous performance evaluation research.The performance evaluation system changes the focus of the performance evaluation of the enterprise into the process control and the feedback to the problem.It can reflect the shortcomings of the enterprises in each link of the value chain and make up for the shortcomings of the single dimension performance evaluation.At the same time,the design and implementation of the system can improve the performance evaluation of the enterprise,take into account the applicability of the actual situation based on the principle of the enterprise and the characteristics that are easy to implement.