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Research On The Performance Evaluation Of IFLYTEK Based On EVA-BSC

Posted on:2021-01-19Degree:MasterType:Thesis
Country:ChinaCandidate:S C ZhangFull Text:PDF
GTID:2439330614463735Subject:Accounting
Abstract/Summary:PDF Full Text Request
At present,China is vigorously promoting economic transformation.Intelligent enterprises are becoming more and more important and become an important driving force for economic development.With the continuous innovation of modern enterprise management,using a reasonable performance evaluation method to evaluate the intelligent voice industry can not only let the enterprise show its own social value,but also effectively promote the development of the intelligent voice industry,while also conducive to the full play of its own advantages.Therefore,how to establish a scientific performance evaluation system is the current wisdom It is an important practical problem that can voice enterprises face.Based on this,according to the research method of theoretical analysis and case study,this paper adopts the evaluation method based on EVA-BSC,combined with the characteristics of intelligent voice industry,and uses suitable accounting adjustment items to establish the value evaluation model of intelligent voice industry.With the help of literature,this paper makes a detailed and systematic review of the basic theories of domestic and foreign experts and scholars in performance evaluation,and explains what performance evaluation is and how to evaluate it.In addition,this paper summarizes,summarizes and sorts out the common performance evaluation methods of various industries,and obtains the conclusion that EVA is based on the perspective of owner's equity,while BSC is based on the perspective of non-financial index balance.For the case study part of this paper,firstly,it puts forward the current performance evaluation method of i FLYTEK,and points out the shortcomings of the current evaluation.Then it decomposes the long-term strategy of i FLYTEK layer by layer and penetrates into the business departments in the form of four dimensions.By constructing the research framework of BSC's non-financial indicators,this paper transforms the strategic objectives into specific evaluation indicators,and thus obtains a targeted and integrated performance evaluation system.From the four dimensions of BSC,this paper discusses the composition of enterprise performance,which is included in the evaluation method of EVA-BSC integration.Finally,this paper applies the EVA-BSC system to i FLYTEK for comprehensive evaluation of its performance in 2014-2018,and proposes that measures such as activating current assets,strengthening the construction of talent team,increasing investment in scientific research and development and cost control should be taken to provide ideas for the construction of performance evaluation of intelligent voice industry.
Keywords/Search Tags:EVA-BSC performance evaluation system, Intelligent voice, i FLYTEK, Performance evaluation
PDF Full Text Request
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