安溪县茶业企业绩效评价体系研究——基于“茶庄园+旅游”模式

Performance Evaluation System for Tea Enterprises in Anxi County Based on the mode of “Tea Farm+Tourism”

茶叶市场的低迷使安溪县茶业企业纷纷转型推出“茶庄园+旅游”的发展模式,传统的茶业企业绩效评价体系已不适用新发展模式下的安溪茶企。鉴于此,通过平衡计分卡从财务、公众、运营、学习四个维度建立安溪县茶企绩效评价体系,将茶庄园旅游运营方面的指标纳入体系;考虑到“茶庄园+旅游”模式带动了当地农民就业,将农民参与度指标纳入公众维度;在学习维度里添加了员工培训、员工提建议等指标,突出了员工提升对茶企绩效的影响。这种绩效评价体系以平衡计分卡为基础,把握“茶庄园+旅游”的特点、把握财务指标与非财务指标的平衡,使绩效管理更具科学性。

The downturn of tea market makes Anxi county tea enterprises transform and launch the development mode of"tea farm+tourism".The traditional performance evaluation system of tea enterprises is no longer suitable for Anxi tea enterprises under the new development mode.In view of this,the performance evaluation system of tea enterprises in Anxi county is established from four dimensions in terms of finance,public,operation and learning by balanced scorecard,and the indicators of tea farm tourism operation are included in the system.considering that the mode of"tea farm+tourism"has promoted the employment of local farmers,and the indicators of farmers'participation are included in the public dimension.In the learning dimension,indicators such as employee training and suggestions are added,highlighting the impact of staff improvement on the performance of tea enterprises.Based on the balanced scorecard,this performance evaluation system grasps the characteristics of"tea farm+tourism"and the balance between financial indicators and non-financial indicators,which makes the performance management more scientific.