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The Construction And Application Research Of Chain Catering Enterprise B's KPI-BSC Performance Evaluation System

Posted on:2020-02-11Degree:MasterType:Thesis
Country:ChinaCandidate:J B ChenFull Text:PDF
GTID:2439330629950605Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the advent of the "new economy" economic globalization and free trade have developed rapidly,and the business environment of enterprises has undergone great changes.In this environment,companies must be able to achieve the most competitive and maximize their value,and companies must be able to manage their own resources.The establishment of enterprise performance management system is the premise of optimizing enterprise management,the necessary premise to realize the strategic goal of the enterprise,and guiding the enterprise to develop in the right direction,which is directly related to the maintenance and sustainable development of the core competitiveness of the enterprise.This objectively requires that the company's current financial performance can not be evaluated solely by observing the current financial indicators of the enterprise,and the focus should be shifted to various factors that affect the long-term development of the enterprise.People gradually discovered the decisive role of intangible assets in the increasingly diverse competition of business areas,methods,factors,and dynamics,and began to judge the value of human resources from a strategic perspective,and enterprises entered the era of strategic management.Since performance management is the core function of the human resources management department,it should be matched with the organizational strategy.This article takes the chain catering enterprise as the starting point and conducts a comprehensive study on the performance evaluation of this type of enterprise.Firstly,the evaluation expounds the background and significance of the research on the performance evaluation of catering enterprises,and analyzes the research status at home and abroad.Secondly,it expounds the related concepts of enterprise performance evaluation and the theoretical basis involved,which provides a theoretical basis for the research.And deeply analyzes the status quo of performance evaluation of my catering enterprise,and points out the defects and deficiencies in the existing evaluation system,and further deepens the significance of the research;again,in order to fully reflect the research on the performance evaluation of catering enterprises,this paper chooses from The financial dimension,stakeholder dimension,internal environmental management dimension and learning and growth dimension are used to construct the B-category catering enterprise performance evaluation system.The evaluation method selects the combination of core performance index and analytic hierarchy process.Finally,The system is applied to the B chain catering enterprises.Through analysis and comparison of the three-year enterprise performance,the defects of B enterprises in the performance appraisal are found,and feasible suggestions are put forward.The innovation of this paper lies in the fact that the design indicators fully reflect the industry characteristics of B chain catering enterprises,and on the basis of previous research,the indicators have been improved,and a suitable evaluation system has been constructed.This research can not only provide B companies with the basis for enterprise performance evaluation,but also help this type of enterprise to improve its performance evaluation system and improve the performance evaluation environment of the catering industry.
Keywords/Search Tags:catering enterprise, performance evaluation, key performance indicator, balance scorecard
PDF Full Text Request
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