Study On Performance Evaluation Optimization Of H Company Based On Performance Prism Model

Since the 70 th anniversary of the founding of the People's Republic of China,small and medium-sized enterprises and private enterprises in China have been developing vigorously,with the scale of enterprises growing from small to large and the market competitiveness growing from weak to strong.They have played a unique and important role in increasing employment,stabilizing growth and promoting innovation,which demonstrates their great contribution to the national economy.By the end of 2018,small and medium-sized enterprises in China have contributed more than 50 percent of the country's tax revenue,60 percent of GDP,70 percent of technological innovation and 80 percent of workforce.At the same time,with the adjustment of national economic policies,the central and local governments have paid more attention to the non-public economy and issued a series of policies to support the development of small and medium-sized enterprises,which means that the development of small and medium-sized enterprises and private enterprises in China will gain more opportunities,greater developing space and stronger vitality.However,with the development of the information age,more and more small and medium-sized enterprises emerged,and foreign enterprises are flooding into the domestic market,which intensifies the competition situation of domestic small and medium-sized enterprises,and brings huge pressure to the survival and development of small and medium-sized enterprises,which also improves the requirements for the financial management level of small and medium-sized enterprises.In order to occupy a place in the market,small and medium-sized enterprises urgently need to check and optimize the original performance appraisal methods and find their own performance appraisal system.However,at present,the state and academic research fields tend to pay attention to the performance evaluation of central enterprises and large listed companies,and ignore the exploration of the performance evaluation of small and medium-sizedenterprises,which leads to the managers of small and medium-sized enterprises ignore their own situation and the long-term interests of the company.The performance evaluation of enterprises is only a form,and the evaluation results cannot provide reliable reference for the formulation of the company's business strategy.At the same time,paying too much attention to the results of the assessment can easily lead to short-sighted behaviors such as whitewashing reports and making up indicators,which can not be effectively used in the business process of the enterprise,and is not conducive to the realization of the strategic objectives of the enterprise.Besides,in the existing evaluation system,most methods use financial indicators to assess,only focusing on the interests of shareholders.The relatively mature balanced scorecard assessment system takes into account the impact of financial and non-financial factors,but also tends to maintain shareholders' equity,without considering the contributions and needs of other stakeholders.Ignoring the stakeholders will not get the contribution of all stakeholders,which will hinder the long-term development of the company.This paper selects small and medium-sized software service enterprise H company as a case,combines performance prism model with software service industry,and finds out important assessment indicators to improve the existing KPI evaluation system for H company.Firstly,analyzes the existing KPI evaluation system of H company,and finds out the deficiencies and reasons of the existing evaluation system.Then,according to the characteristics of the company and the industry,this paper selects stakeholders for H company,including shareholders,creditors,customers,employees and the government.Besides,based on the five dimensions of performance prism model,we find out the company's core assessment indicators from the contribution and satisfaction of stakeholders,the company's strategy,process and ability,and supplement the KPI assessment system of H company.In the process of constructing the performance prism model,this paper uses the analytic hierarchy process(ahp)to decompose stakeholders,prismatic five dimensions and specific indicators to determine the weight coefficient of indicators.Iobtain quantitative index data according to the company's financial statements and internal data,and obtain the qualitative index score of the company through questionnaire survey,and finally multiply the weight coefficient and index data to obtain the evaluation score of H company under the performance prism system.From the evaluation scores of each part,we can find the indicators that have a great impact on H company but have not been considered in the original KPI system.According to this,improve the performance appraisal system of H company,and provide reference for the management decision-making of H company.At the same time,in the past questionnaire survey,most of them lack the steps to modify the subjectivity of the questionnaire,which leads to the not exactly evaluation results.In this paper,the questionnaire was analyzed by factor analysis,and its reliability and validity were measured to ensure the accuracy of the survey results.The innovation of this paper is reflected in the combination of performance prism model and KPI,and the improvement of company H's KPI system from the perspective of stakeholders.This is expected to provide strong help for H company to change its research status and make business decisions based on the company's strategy.