Corporate performance management model based on CPS evaluation system

被引:0
|
作者
Wu J. [1 ]
机构
[1] College of Accounting and Finance, Chongqing Technology and Business Institute, Chongqing
关键词
Business management; Business performance; CPS evaluation system; Effectiveness assessment; Entropy method;
D O I
10.2478/amns.2023.2.00290
中图分类号
学科分类号
摘要
This paper proposes an enterprise performance management model based on the CPS evaluation system to improve the efficiency and efficiency of enterprises. First, this paper explains the connotation of the CPS evaluation system and constructs an enterprise performance evaluation model. The index data is normalized, and the index weights are calculated using Delphi and entropy methodsthod so that the indexes are scored comprehensively. Then the enterprise performance management system was established, and the assessment criteria for each department of the enterprise, including the finance and production departments, were established. Finally, the management effect of this performance management model was analyzed in terms of enterprise profit and return rate. In terms of enterprise profit, the enterprise's net profit was between 700,000 and 800,000 in the five months before the adoption of this method, while the profit of the enterprise was basically above 800,000 and increased month by month after the adoption of this system. In terms of payback rate, the payback rate fluctuated around 60% before the adoption of the evaluation system, but after the adoption, the payback rate of the enterprise was above 70% and showed an increasing trend. The enterprise performance management mode based on the CPS evaluation system can improve the efficiency of the enterprise, which proves the reliability of the method of this paper. © 2023 Ji Wu, published by Sciendo.
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