The Application Research Of Procedural Rationality And Result Rationality In Performance Management

The future of China's economy will increase slowly,and the growth pattern will change from high speed to medium-high growth rate.Economic impetus change from factor-driven,investment-driven to innovation-driven.It will affect the enterprise's management goal and performance evaluation.Traditional performance evaluation system focus on profit and major valuation indicators choose net income,return on net equity and other financial indicators.This performance evaluation index is suitable for the high growing economy,because external profit increase compared to the internal cost savings can bring economic benefits for enterprises.However,due to the influence of the current economic situation,enterprise must strengthen internal control and reduce production cost,put more effort on innovation research and the cost reduction.As a result,the traditional performance evaluation system can not accurately evaluate the enterprise the management effect,the enterprise performance evaluation of the current system needs improvement.the introduction of procedural rationality evaluation method,reduce the financial index increase non-financial indicators,on the basis of and gives the specific measures,pay attention to the objective evaluation of impartiality.Based on Kai-Sheng biotechnology company,paper analysis the performance evaluation of the enterprise in the different periods,track the evolution of the performance evaluation system,summary extracted can be applied to the current economic situation of the enterprises in the method.In addition,in the performance management of the enterprise,the pursuit of profit,expand the scale of production in today's economic situation,and then discusses the rational enterprise performance management program and the result of mutual integration.The enterprises should introduce the procedural rationality evaluation way,to evaluate the enterprise the management condition,changing business objectives,focus on development of their own advantages,enhance core competitiveness,make the enterprise value increment,continuously to achieve the sustainable development of steady growth,thus achieve the smooth transition of the enterprise.