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Research On Performance Evaluation Of XX Logistics Company Based On Performance Prism

Posted on:2024-01-19Degree:MasterType:Thesis
Country:ChinaCandidate:D YuFull Text:PDF
GTID:2569307178999629Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the post epidemic era,logistics enterprises are facing significant changes in the external environment.Although their scale has maintained growth,traditional performance evaluations do not fully consider the demands of stakeholders closely related to the development of the enterprise,resulting in difficulties in adapting to the changes in the economic environment and impeding the sustainable development of the enterprise.It is particularly important to innovate performance evaluation systems in response to environmental changes in the digital era.However,the current performance evaluation of most logistics enterprises is based on financial data,and is still a traditional performance evaluation based on financial indicator analysis.It does not broaden the perspective to stakeholders such as creditors,suppliers,customers,and employees,and does not fully consider the demands of relevant stakeholders.In order to help logistics enterprises get rid of the traditional performance evaluation dilemma,there is an urgent need to design a new performance evaluation system that fits with logistics enterprises.The performance prism model is stakeholder oriented.Compared to traditional performance evaluation methods,it focuses on the needs and contributions of enterprise stakeholders,and can provide performance evaluation schemes for sustainable development of enterprises.This article conducts research on the selected topic through theoretical research and case analysis.Firstly,it elaborates the relevant research,theoretical basis,evaluation methods,and performance prism of performance evaluation to provide support for the following article;Secondly,the introduction of performance prism to re examine the current performance of enterprises to make up for the shortcomings of their evaluation;Thirdly,introduce XX Logistics Company,a leading enterprise in the logistics industry,as a case study to explain the necessity and feasibility of introducing performance prism to implement performance prism.Through a breakdown analysis of the current performance system,it is found that there are issues such as not fully considering the demands of stakeholders,ignoring the value brought by stakeholders,unilateral interest orientation of shareholders,single indicators,and mismatches between indicators and the industry.Then,in response to the problems identified,use performance prism to reshape the performance evaluation index system of XX Logistics Company,use AHP fuzzy comprehensive evaluation method to obtain the performance evaluation scores and results of XX Logistics Company,analyze them,and propose targeted recommendations:(1)Establish stakeholder values and establish a good communication mechanism;(2)Constructing dynamic performance indicator system;(3)Improve the performance evaluation system under the performance prism;(4)Strengthen performance digital platform support,etc.This study is based on a performance prism,considering multiple interests as a whole,and making up for the shortcomings of the original performance evaluation.It can provide some reference value for other enterprises in the logistics industry to conduct performance evaluation.
Keywords/Search Tags:logistics enterprises, performance evaluation, performance prism
PDF Full Text Request
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