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Research On Performance Evaluation Of HD Enterprises Based On Fuzzy Comprehensive Evaluation Method

Posted on:2021-04-13Degree:MasterType:Thesis
Country:ChinaCandidate:J Q LiuFull Text:PDF
GTID:2439330602978067Subject:Accounting
Abstract/Summary:PDF Full Text Request
As China's economy is developing rapidly,the power generation industry,as an important industry for the state to ensure the survival of the people and maintain economic development,is also receiving more and more attention.However,due to the monopoly status of state-owned enterprises,they lack the motivation of performance improvement,so they lack incentive and integrity in performance evaluation.How to really improve the performance of power generation enterprises is an important issue that enterprise managers need to think about.Based on the characteristics of the power generation enterprises,this paper evaluates their performance.The conclusions obtained are helpful for the enterprises to understand their own advantages and disadvantages,improve their performance evaluation system,determine and improve their future development direction,and improve their performance.To sum up,scientific methods and performance evaluation research on power generation enterprises can contribute to the improvement of economic benefits of enterprises,and play an important role in providing decision-making information for enterprise management,strengthening internal control and guiding managers to achieve enterprise goals.This paper compares the traditional performance evaluation methods such as management by objectives and key performance indicators with the fuzzy comprehensive evaluation method,and discusses the unpracticality of the traditional performance evaluation theory in the current power generation industry.Secondly,most of the existing literature USES analytic hierarchy process to calculate the index weight,which is rather subjective.In this paper,entropy value method and fuzzy comprehensive evaluation method are combined,entropy value method is used to determine the weight of each index,and then fuzzy comprehensive evaluation is used to evaluate the performance of power generation enterprises.Since the performance evaluation of power generation enterprises is relatively complex,the indexes are not only interrelated but also contradictory.The entropy method can be used to calculate the proportion of indicators to resolve these contradictions,and it is also effective to solve the multi-level performance evaluation system.However,the fuzzy comprehensive evaluation method overcomes the single result of the traditional mathematical method,solves the problem that the traditional view cannot carry out quantitative analysis,and at the same time solves the problem of fuzziness and uncertainty of judgment well,gives consideration to all aspects,and gives comprehensive consideration to every factor.
Keywords/Search Tags:performance evaluation, entropy value method, fuzzy comprehensive evaluation method
PDF Full Text Request
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