Value evaluation method of enterprise performance

Value evaluation method of enterprise performance

Performance management is the core of enterprise management, and the core of performance management is performance evaluation. Scientific, objective, fair and reasonable evaluation of enterprise performance is not only of great significance to the reform, innovation, growth and sustainable development of enterprises, but also plays a certain role in promoting the development of economy, society, politics and culture. The following is the evaluation method of enterprise performance value that I collected for you. Welcome to reading. I hope you will like it.

Value evaluation method of enterprise performance

First, enterprise performance evaluation and enterprise performance value evaluation methods

1. Enterprise performance evaluation. Enterprise performance evaluation refers to making an objective, reasonable and fair comprehensive value judgment of enterprise's operating results (quantitative) and operating behaviors (qualitative) in a certain operating period from different angles by using certain economic principles and technical analysis, and providing a basis for evaluating enterprise's operating results and economic quality and related decisions [1].

2. Value. Value refers to the use or positive effect of things. As a legal person organization that "creates value, leads development" and pursues value maximization, the core questions of whether an enterprise can survive and develop are: whether it is necessary for customers, society, suppliers and employees; Whether it meets the requirements of the national industrial policy and whether it operates in compliance with the law; The level of enterprise management and its ability to participate in market competition, in short, is whether the enterprise has the value of existence for social economy and political culture. Only when it is valuable can it survive, otherwise it will inevitably perish. Therefore, comprehensive value can be used to evaluate the performance of enterprises.

3. Value evaluation method of enterprise performance. The evaluation method of enterprise performance value is a method that uses certain management principles and technical means to set certain evaluation indexes from eight aspects: customer value, economic value, human value, management value, national value, social value, supply value and environmental value to objectively, reasonably and fairly evaluate the performance of enterprises in a certain operating period.

Second, the value evaluation model of enterprise performance

Although the situation of enterprises is very different, and the human environment, natural environment, industry and economic and social conditions are not exactly the same, they should all reflect the customer value, economic value, human value, management value, national value, social value, supply value and environmental value, which can be measured from these eight aspects to evaluate the performance of enterprises (as shown in figure 1).

"Eight-price Integration" Value Evaluation Model of Enterprise Performance

1. Customer value (C for short). The performance of enterprises to customers can be measured by scoring the value of products provided by enterprises in terms of quality, price, variety, specification, reputation, service, advancement and safety.

2. Economic value (e). The economic benefit of an enterprise is judged by scoring the percentage of the growth ratio of the economic added value of the enterprise to the industry average and the ratio of the actual economic added value of the enterprise to the planned (index) economic added value.

3. Human value (H for short). Through the two kinds of human resources inside and outside the enterprise (human resources are both resources and capital), the strategy, culture, brand, competitiveness and development potential of the enterprise are scored with a percentage system, so as to judge the performance of the enterprise in human resources.

4. Management value (m). Through the management of rules and regulations, basic management of human resources, strategic management, cultural management, marketing management, financial management, safety management, operation (service) management, science and technology management, resource management, logistics management, quality management, equipment management and related management (suppliers, customers, government and social departments, etc.). ), measurement management and administrative management. The management system composed of fire management and comprehensive management (of course, each aspect includes several sub-aspects of management) (as shown in Figure 2) scores the value of the percentage system according to certain weights to reflect the overall management level of the enterprise and judge the performance of the internal management of the enterprise.

5. National value (N for short). As the main creator of social wealth, the main consumer of resources and the main producer of environmental pollutants, enterprises must abide by national laws, regulations and industrial policies. From the perspective of operating according to law and observing industrial policies, the performance of enterprises to the country is judged by the value score of enterprises 100%.

6. Social value. As the main body of the market, enterprises are an organic part of social economy and political culture. In addition to operating according to laws and regulations and paying taxes according to regulations, it should also be coordinated with the corresponding human environment, per capita social contribution, profit and energy consumption. By scoring the social contribution of enterprises with the value system of 100%, we can judge the performance of enterprises to society.

7. Supply value (u). By scoring the value of suppliers such as human resources, raw materials and capital from the aspects of the company's ability to pay, reputation, demand balance, cooperation satisfaction and development, we can judge the company's performance in supply.

8. Environmental value (V for short). The performance of enterprises to the environment is judged by scoring the discharge and treatment standards of various environmental pollutants, the completion of energy conservation and emission reduction indicators and the greening situation.

Third, the value measurement enterprise performance value evaluation method

Using a certain index system, the customer value, economic value, human value, management value, national value, social value, supply value and environmental value of an enterprise are quantitatively measured, so as to determine the total value of enterprise performance evaluation.

(A) the determination of the total value

The total value of enterprise performance evaluation is equal to the weighted algebraic sum of each individual value evaluation value. Expressed as:

p = 0. 15 12Pc+0.3956 PE+0.0472 ph+0. 1236pm+0.0989 Pn+0.0234 PS+0.0435 pu+0. 1 166 PV

Among them, p: the total value of enterprise performance value evaluation (the score of percentage system); Pc: customer value evaluation value representing enterprise performance (score100%); Pe: the evaluation value indicating the economic value of enterprise performance (the score is100%); Ph: the evaluation value of the basic value of human resources representing enterprise performance (100%); Pm: evaluation value representing enterprise performance management value (score100%); Pn: the evaluation value of national value representing enterprise performance (the score is100%); Ps: the evaluation value indicating the social value of enterprise performance (score100%); Pu: customer value evaluation value representing enterprise performance (score is100%); Pv: Evaluation value indicating the environmental value of enterprise performance (score is 100%).

(2) Determination of single value

1. Determination of the evaluation value of economic value. Evaluation value of economic value (Pe)= 0.4 ratio of actually realized economic added value/planned economic added value +0.4 ratio of enterprise economic added value/industry economic added value +0.2 ratio of enterprise economic increment/social economic increment.

2. Determination of national value evaluation value. Evaluation value of national value (Pn)= 0.5；; Legal (regulatory) operation evaluation score+0.5; National industrial policy evaluation score. In the formula, the evaluation score of operating according to law (operating according to regulations) refers to the evaluation score of 100 of the compliance with relevant laws and regulations involved in the business management process. The evaluation score of conforming to the national industrial policy refers to the percentage evaluation score of the enterprise conforming to the national industrial policy.

3. Determination of social value evaluation value. The evaluation value of social value is measured by the score of 100 around the harmony between the enterprise and the corresponding humanistic and social environment, the per capita social contribution rate, and the energy consumption rate per unit profit. Specific indicators vary according to the situation of enterprises. As far as general state-owned enterprises (state-owned holding companies) are concerned, they are determined according to the following formula:

Ps = 0.6 18 indicator completion rate +0. 182 satisfaction rate +0. 100 per capita social contribution rate +0. 100 unit profit energy consumption rate.

Among them, the index completion rate refers to the score of the weighted completion rate of each assessment index; Satisfaction refers to the score obtained through the satisfaction evaluation of interested parties; The per capita social contribution rate is the ratio of the per capita profit of enterprises to that of related enterprises; The energy consumption rate per unit profit is the ratio of the average energy consumption per unit profit of an enterprise to the average energy consumption in the same industry.

4. Determination of environmental value assessment value. It is determined by the completion rate of enterprise emission standards, the completion rate of energy conservation and emission reduction indicators, and the greening compliance rate. Expressed as:

Pv = 0.4 emission compliance rate +0.4 completion rate of energy saving and emission reduction indicators +0.2 greening compliance rate.

Among them, the emission compliance rate refers to the ratio of various pollutants produced in the business life of enterprises to the completion of emission standards and recycling indicators; The completion rate of energy saving and emission reduction indicators is the completion rate of various energy saving and emission reduction indicators; The green compliance rate is the rate at which the green coverage rate of an enterprise meets the requirements.

5. Evaluation value measurement of customer value. It is determined by the customer satisfaction rate of product quality, price, specification, variety, service and reputation, that is, some customer evaluation satisfaction rates are randomly selected (visited) from different levels and sides, and then weighted average is carried out according to the situation.

6. Determination of the evaluation value of supply value. By measuring the recognition rate of suppliers in terms of payment ability, reputation, demand development and cooperation potential. , that is, randomly select (visit) some suppliers from different sides and levels, evaluate the recognition rate, and then carry out weighted average according to the situation to get the score.

7. Measurement of people's evaluation value. Through the internal and external human resources of the enterprise to measure the cohesion rate and attraction rate of the enterprise's strategy, culture, competitiveness and development potential, the scores are as follows:

Ph=0.8 internal human resource cohesion rate +0.2 external human resource cohesion rate.

Among them, the cohesion rate of internal human resources is the percentage of employees selected from decision-making, management, management, execution and operation levels, which is used to evaluate whether the enterprise has cohesion. The cohesion rate of external human resources is the percentage of selecting some people from different aspects of external related personnel to evaluate whether the enterprise is attractive or not.

8. Evaluation value measurement of management value. The evaluation value of management value is determined by scoring the management system of an enterprise with a percentage system.

Fourthly, the implementation of enterprise performance value evaluation method.

By measuring the individual value and total value of enterprise performance, we can evaluate the individual performance and overall performance of enterprises according to this value. At the same time, enterprises can also set some corresponding indicators according to the value evaluation method to evaluate the performance of management departments and business units within enterprises.

Verb (abbreviation of verb) conclusion

The value evaluation method of enterprise performance is based on the characteristics of enterprises and the idea that enterprises should be responsible, coordinated and sustainable for society and environment. It takes value as the criterion, and sets indicators to evaluate the performance of enterprises from eight aspects: customer value, economic value, human value, management value, national value, social value, supply value and environmental value, so as to promote the harmony between enterprises and the corresponding human environment and natural environment and realize the sustainable development of * * *. Of course, the specific situation of enterprises is different, and there will be some differences in specific indicators and their weights. Other problems of value evaluation methods need further study.

Extended reading:

The Design of Enterprise Performance Compensation

Enterprise salary design is a salary scheme based on salary strategy, following certain principles and combining with influencing factors, including strategic development stage, culture, market and value factors. Salary design is the premise and important part of establishing modern salary management system. It is one of the core contents of enterprise human resource management, which is related to the management and long-term development of enterprises. How can we work out a scientific and reasonable salary to meet the two-way needs of enterprises and employees? The experts of the President's Learning Network made the following analysis:

Step 1: Job Analysis

Bit analysis is the basis of determining salary. Combined with the company's business objectives, the company's management should clarify the functions and post relationships of various departments on the basis of business analysis and personnel analysis, and the human resources department and the heads of various departments should cooperate in compiling job descriptions.

Step 2: Job evaluation

Job evaluation focuses on the internal fairness of the company's salary design scheme. It has two purposes: one is to compare the relative importance of each position in the enterprise and get the position ranking sequence; The second is to establish a unified post evaluation standard for salary survey, so as to eliminate the difference in job difficulty caused by different job names among different companies, or even if the job names are the same, the actual job requirements and work contents are different, so as to compare different jobs and lay the foundation for ensuring the fairness of wages. It is the natural result of job analysis and also based on job description.

A scientific job evaluation system is to get the salary grade through comprehensive evaluation of various factors, rather than simply linking with the job, which is helpful to solve the problem of grade difference between officials and experts. Experts from the President's Learning Network say that senior engineers in R&D are not necessarily lower than managers in R&D technology department. The former focuses on technical difficulty and innovation ability, while the latter focuses on management difficulty and comprehensive ability, both of which have their own strengths.

Step 3: Pay survey

The salary survey focuses on solving the external competitiveness of salary. Enterprises need to refer to the wage level in the labor market when determining the wage level. The company can entrust a more professional consulting company to conduct this survey.

The object of salary survey, it is best to choose a company that has a competitive relationship with itself or a similar company in the same industry, focusing on the direction of employee turnover and recruitment sources. The data of salary survey should include salary growth in the previous year, comparison of different salary structures, salary data of different positions and levels, bonus and welfare status, long-term incentive measures and future salary trend analysis.

The result of salary survey is a salary curve drawn according to survey data. On the position grade-salary grade coordinate map, first mark the points where all employees of the company under investigation are located; Then sort out the salary curve of each company. From this picture, we can intuitively reflect where the salary level of a company is compared with that of the same industry.

Step 4: Salary Positioning

After analyzing the salary data of the same industry, what needs to be done is to choose different salary levels according to the enterprise situation.

There are many factors that affect the company's salary design scheme. From the outside of the company, national macro-economy, inflation, industry characteristics and industry competition, talent supply and even changes in foreign currency exchange rate all have different degrees of influence on salary positioning and wage growth. Within the company, profitability and ability to pay, as well as the quality requirements of personnel are the key factors to determine the salary level. Enterprise development stage, talent scarcity, recruitment difficulty, company's market brand and comprehensive strength are also important influencing factors.

Similar to product positioning, enterprises can choose leading strategy or following strategy in salary positioning. The leader in salary is not necessarily the company with the best brand, because the company with the best brand can find the best talents by virtue of its comprehensive advantages without spending the highest salary. It is often those rising stars with deep pockets who are most likely to adopt a high-paying strategy. Most of them are in the early stage of entrepreneurship or in the period of rapid rise. Investors are willing to buy time with money, hoping to quickly narrow the gap with giant companies by digging first-class talents.

Step 5: salary structure design

Performance pay is a reward given by enterprise managers to employees to achieve business goals, that is, salary must be related to the economic value created by employees for the enterprise. Performance pay can be short-term, such as sales bonus, project floating bonus, annual bonus, or long-term, such as stock options. The determination of this part of salary is closely related to the company's performance appraisal system.

Experts say that to determine the salary of a position, it is necessary to evaluate the position; To determine the skill salary, it is necessary to evaluate the qualifications of personnel; To determine performance pay, it is necessary to evaluate work performance; To determine the company's overall salary level, it is necessary to evaluate the company's profitability and ability to pay. Every assessment needs a set of procedures and methods. Therefore, the design of salary system is a systematic project.

Step 6: Implement and modify the salary system.

When determining the salary adjustment ratio, it is necessary to accurately budget the overall salary level. At present, most enterprises are doing this calculation by the financial department. The expert's suggestion is that for the sake of accuracy, this calculation is best carried out by the human resources department at the same time. Because according to the practice of foreign companies, the financial department is not clear about the specific salary data and personnel changes. The human resources department needs to establish a salary account and design a better calculation method. And according to the calculation method, the company's salary design scheme is constantly revised.

Enterprise salary performance distribution scheme

In order to achieve the company's strategic objectives, improve the company's overall operation and management level, improve the company's performance salary management system, improve the work enthusiasm of all employees, strengthen the sense of ownership, responsibility and mission, and achieve the win-win goal of employees and enterprises, the company decided to start implementing performance appraisal.

I. Scope of application of the scheme

This scheme is applicable to regular employees, labor dispatch employees and rehired employees of Hengyuan Company. Excluding probationary employees and interns.

Second, the leading principle of performance wage distribution

1, strict "correlation"

The income of employees is not only related to the economic benefits of enterprises, but also related to the work effect of departments and the quality of personal work. Determine the performance wage income of departments and individuals under the premise of strict assessment.

2, strict principles of rewards and punishments

Strict implementation, seeking truth from facts, objectivity and fairness, the award will be awarded, and the punishment will be punished.

3. Application of evaluation results

The assessment results are strictly linked to workers' wages and serve as an important basis for employees' promotion, rotation and demotion.

Third, the wage structure.

Monthly income basic salary (fixed) performance salary (floating)

Four, performance pay quota approval

Employee's monthly performance salary: 20% of employee's monthly income.

Department monthly performance pay quota employee monthly performance pay quota (n is the number of departments)

Five, the department performance appraisal method

1, assessment method of production department

Table abbreviation

2, the calculation of performance pay

Monthly Performance Pay Monthly Performance Pay Amount (0.5l 10.5k6)

L 1: the company's production and operation benefit coefficient; Range 0- 1

K6: department assessment coefficient; Range 0- 1

Intransitive verb others

1, salary of probationer

Probation personnel include newly recruited fresh graduates and newly recruited personnel with work experience according to work needs.

The probationary period of newly recruited graduates is 6 months, and only the post salary of the corresponding post is paid, and the performance salary is not enjoyed.

The probation period for newly recruited personnel with work experience is set to 1 to 3 months. Only post salary will be paid during the probation period, and performance salary will be reissued after the probation period expires.

2. Intern's salary

Interns refer to graduates who plan to hire internships in the company in advance. Only basic living expenses are paid, and interns are treated as probationary employees after they get their diplomas and formally join the company.

3. Other rewards and punishments

Other awards are outstanding contribution awards, and other penalties include quality accidents, safety accidents and equipment accidents. Specific assessment methods shall be formulated by the relevant assessment departments.

4. Payment of wages

The salary will be paid in two times. Before the 5th of each month, the enterprise management department will make a form to pay the employees' basic salary for that month. On the 20th of each month, each grass-roots unit will make a form, submit it to the Enterprise Management Department for summary, and pay employees performance pay for that month.

5. This document shall come into effect as of the date of issuance, and the right of interpretation belongs to the enterprise management department.

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