Establishment of Performance Evaluation System for Marketing Companies - Based on the Perspective of Strategic Management Accounting

Abstract

Establishing a performance evaluation system can assist a company in conducting a comprehensive examination of its previous performance and determining the direction of future development by comparing it to its long- and short-term objectives. Traditional performance evaluation approaches, on the other hand, exclusively consider the value of financial data and ignore the impact of non-financial metrics. As a result, this study uses the balanced scorecard approach to develop a performance evaluation system for marketing companies, as well as the analytic hierarchy process to determine the weights of various metrics. The proposed performance evaluation system can better assist marketing firms in evaluating their performance in reference to their strategic goals.