Construction of Performance Assessment Model Based on Comprehensive Budget Management — Take a Subsidiary of an Engineering Company as an Example
doi: 10.16516/j.gedi.issn2095-8676.2017.S1.041
- Received Date: 2017-11-21
- Publish Date: 2020-07-18
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Key words:
- budget management /
- performance assessment /
- co-construction
Abstract: As an important means of modern enterprise financial management and internal control, the comprehensive budget management and performance assessment have played an important role in the realization of the strategic objectives of the enterprise. In this paper we analyzed the problems existing in the comprehensive budget management and performance evaluation, and discussed the establishment of a performance appraisal mode based on the comprehensive budget management. We adopted interviews, case analysis and other methods to make a diagnosis and research on the subsidiary company of certain design institute and established a cooperative assessment system of budget management, KPI and performance appraisal. Through the construction of this model, it can stimulate the enthusiasm of the employees, combine the personal goals with the enterprise development goals. The results can be applied to the current and future performance assessment of the subsidiary and have a certain reference to the performance management of similar enterprises.
Citation: | HU Jiejie. Construction of Performance Assessment Model Based on Comprehensive Budget Management — Take a Subsidiary of an Engineering Company as an Example[J]. SOUTHERN ENERGY CONSTRUCTION, 2017, 4(S1): 216-221. doi: 10.16516/j.gedi.issn2095-8676.2017.S1.041 |