A budget index assessment calculation method and system

Abstract

The application belongs to the technical field of index assessment, and specifically discloses a budget index assessment calculation method and system, which comprises the following steps: designing a hierarchical index model according to an organizational structure, and constructing a hierarchical index database of each department; calculating the assessment weight of each index of a post by using an improved analytic hierarchy process, and obtaining the base score of each index of the post according to the assessment weight; setting the assessment algorithm of each index of the post according to the planned value, the executed value and the base score of the index; calculating the performance score of an employee belonging to the post according to the assessment algorithm, automatically counting and calculating the score of each financial budget index during the assessment period, and obtaining the total score of the financial performance of the employee by summing up the score of each index. The method can enable an enterprise to more accurately monitor and evaluate the indexes at each level, improve the work efficiency of the managers of the enterprise in the performance assessment, and thus promote the continuous improvement and optimization of the enterprise.

Description

TECHNICAL FIELD

[0001] The application belongs to the field of index assessment, and specifically relates to a budget index assessment calculation method and system. BACKGROUND

[0002] For capital and technology-intensive industries, there are characteristics such as large fluctuations in raw material prices, complex production processes, and high requirements for environmental protection. These factors pose great challenges to the financial management of enterprises, especially in terms of financial budgeting and performance assessment. Therefore, it is particularly important to establish an effective financial budget index assessment calculation system, which can not only help enterprises to reasonably plan and control costs, but also effectively motivate employees and improve overall management efficiency and market competitiveness of enterprises.

[0003] Currently, many enterprises have problems in the calculation of financial budget index assessment, mainly including difficulties in index allocation, monitoring and adjustment, data update lag, and unfairness of assessment. These defects not only weaken the fairness and effectiveness of the evaluation system, but also directly affect the enthusiasm of employees and the long-term development potential of enterprises. Therefore, it is an urgent need for the industry to research and develop a scientific and reasonable, comprehensive enterprise financial budget index assessment calculation method.

[0004] After searching, a power grid infrastructure KPI assessment method and system (application publication date: February 28, 2022; application number: CN202210185306.3) was found in Chinese patents. The method includes: obtaining historical performance assessment data of power grid infrastructure personnel, obtaining the completion of each person of the same predetermined key performance indicator of the plurality of personnel; obtaining the average completion of the predetermined key performance indicator of the plurality of personnel; determining whether the average completion exceeds a pre-configured threshold; if the average completion exceeds the pre-configured threshold, the predetermined key performance indicator is used as the index used in the next assessment period. This method relies too much on historical performance data to develop future assessment standards, which may make the assessment system too conservative and lack the necessary flexibility, making it difficult to quickly respond to business needs or market changes. In addition, it lacks the ability to customize specific assessment indicators for different positions and fails to fully consider the differences between positions, resulting in poor performance in customization and individualization of the entire assessment system.

[0005] According to the search, a performance evaluation method, system, device and storage medium (application publication date: October 28, 2021; application number: CN202111264710.1) are provided. The method includes: obtaining the index formula of each evaluation object; configuring the index formula of each evaluation object into an Excel template; obtaining the public data of each evaluation object, calculating the index of each evaluation object according to the public data of each evaluation object using the corresponding index formula, filling the calculation results into the Excel template, and completing the performance evaluation of each evaluation object. The method uses an Excel template to organize and calculate the evaluation results, but the entire process seems to rely more on manual operation, and lacks the ability to highly automate and intelligently process data.

[0006] The above two patent methods have their own focuses in the application of enterprise performance evaluation, but both have certain limitations. First, relying on historical performance data to set future evaluation standards, although it can maintain the continuity of evaluation standards, but overemphasizing past performance may lead to the lack of adaptability and flexibility of the evaluation system to future challenges. This method may be difficult to motivate employees to pursue innovation and improvement, especially in a rapidly changing market environment. Second, the method of manual data processing using Excel templates has certain advantages in simplifying the operation process, but this manual operation-dependent approach is difficult to meet the needs of modern enterprises for efficiency and intelligence in data processing efficiency and accuracy. The lack of automated tools and intelligent analysis capabilities makes this method seem inadequate when dealing with large amounts of data. Therefore, in order to improve the effectiveness and timeliness of performance evaluation, and realize the intelligentization of the evaluation process, it is necessary to optimize the evaluation method by combining modern information technology, to ensure that the evaluation system can reflect the actual performance of employees and adapt to the needs of future development, so as to better promote the long-term development of enterprises and the personal growth of employees. SUMMARY

[0007] In view of the difficulties in index allocation, monitoring and adjustment, data update lag and unfairness of evaluation, the present application provides a budget index evaluation calculation method and system for enterprises, which can realize real-time monitoring and dynamic adjustment of indexes, and improve the fairness and transparency of evaluation. In addition, the system uses advanced data processing technology to ensure efficient updating and processing of evaluation data.

[0008] To achieve the above purpose, the present application provides the following technical solutions:

[0009] A budget index evaluation calculation method, the method comprising:

[0010] According to the organizational structure design hierarchical index model, the hierarchical index library of each department is constructed; according to the key performance indicators in the assessment period, the improved analytic hierarchy process is used to set the assessment weight of each index of the post, and the benchmark score of each index of the post is obtained according to the assessment weight; the index assessment algorithm is designed, and the assessment algorithm of each index of the post is set according to the planned value, the execution value and the benchmark score of the index; the total score of the financial index of the employee is calculated according to the assessment algorithm, and the performance score of each index of the employee of the post is automatically calculated during the assessment period, and the total score is obtained by summarizing.

[0011] Meanwhile, the application also discloses a system for realizing the budget index assessment calculation method, which comprises a quantitative index library module, a post performance index template module and an employee performance score module; the quantitative index library module comprises a quantitative index general library module and a department quantitative index library module; and the post performance index template module comprises a template configuration module and a template review module.

[0012] Preferably, when the hierarchical index library of each department is established, the general indexes are defined in the quantitative index general library module first, and the indexes are distributed to the related departments; the indexes in the index library of the superior department are cited in the department quantitative index library module or the department-specific indexes are defined based on the indexes, and the newly defined indexes are then synchronized to the quantitative index general library module.

[0013] Preferably, the analytic hierarchy process is a method for making multi-criteria decision analysis, which can eliminate the subjectivity in the scoring process of experts. The specific steps of setting the post performance index weight by the analytic hierarchy process are as follows: first, define the hierarchical structure. The target layer: evaluate the performance of a post, the measurement layer: the set of indexes B={b1, b2, …, b m} to be assessed for each post, and m is the number of indexes.

[0014] Since the analytic hierarchy process involves a large number of evaluation indexes in the evaluation process, it is difficult to guarantee objectivity when obtaining the accurate numerical score for the two-by-two comparison of indexes. In order to solve this problem, the analytic hierarchy process is improved by combining the method of triangular fuzzy mathematics, which can eliminate the subjectivity in the scoring process and solve the inconsistency problem of the judgment matrix.

[0015] The improved analytic hierarchy process steps are as follows:

[0016] (1) The analytic hierarchy process constructs a consistent judgment matrix Y=(y ij ) n×n When the two indexes are compared, the method of using a single accurate numerical value to represent the importance of the two indexes is changed, and a triangular fuzzy number method is used to give an importance interval, denoted as y ij =[a ij ,c ij ,b ij ], wherein a ijc represents the minimum importance of the two indicators when compared. ij b represents the average value of the two indicators compared. ij This represents the maximum value of the importance of two indicators when compared. When comparing two elements, if the importance of element O relative to element P is a certain value x, then the importance of element P relative to element O is the reciprocal of that value, i.e., 1 / x.

[0017] The matrix Y in triangular fuzzy number form is as follows:

[0018]

[0019] (2) Using the following formula, matrix Y is approximated with consistency, converting the importance of interval forms into specific precise values, resulting in a consistent judgment matrix Z, without the need for consistency checks. The elements z in matrix Z... ij The calculation formula is:

[0020]

[0021] (3) Next, the relative weights of each criterion are calculated from the consistency judgment matrix using mathematical methods. This usually involves calculating the average vector of each row of the matrix and then normalizing these average vectors to obtain the weight vector.

[0022] First, use formula (1) to calculate the average vector of each row element of the comparison and judgment matrix. The calculation formula is:

[0023]

[0024] In the formula z ij To compare the elements in the judgment matrix, n is the order of the judgment matrix, K1 is the weight coefficient of the square root method, K2 is the weight coefficient of the summation method, and K1+K2=1.

[0025] After obtaining the average vector of the comparison judgment matrix, normalization is performed to obtain the weight vector ω. i The calculation formula is as follows:

[0026]

[0027] In the formula The average vector obtained by formula (1) is the over-normalized weight vector ω. i Set a benchmark score (BS) for each financial budget indicator in the job performance appraisal. i The calculation formula is:

[0028] BS i =B×ω i

[0029] B is the total score of the performance evaluation index of the type of financial budget index, ω i is the weight of each index.

[0030] Preferably, the evaluation algorithm of the index is designed to classify the index: distinguish between positive and negative indicators. For positive indicators, the greater the execution value, the more favorable the evaluation result. The evaluation algorithm for a certain index of a post is:

[0031]

[0032] In the formula, K1 and K2 are threshold values, representing the minimum acceptable ratio and the highest reward ratio of the execution value relative to the planned value, respectively. Through the three-stage evaluation algorithm, the organization encourages employees to continuously pursue progress on the basis of meeting the minimum standard K1, while guiding employees to avoid pursuing excessively high goals K2 to cause excessive competition and potential injustice, ensuring that the fairness of the evaluation system is maintained.

[0033] For negative indicators, the smaller the execution value, the more favorable the evaluation result. The evaluation algorithm for a certain index of a post is:

[0034] S i =(1-(E i -P i )÷P i )×BS i

[0035] Where S i is the score of a certain index of a post corresponding to an employee, P i is the planned value of the index, E i is the execution value of the index, and BS i is the evaluation benchmark score of the index for a certain post.

[0036] Preferably, when calculating the score of the financial budget index of an employee, the score of each financial index is obtained through the evaluation algorithm of each index, and then the scores of each financial index are added to obtain the total score of the financial performance in the performance evaluation. The calculation formula of the total score of the financial performance of an employee is:

[0037]

[0038] In the formula, s i is the score of each financial budget index during the performance evaluation period.

[0039] Compared with the prior art, the present application has the following advantages:

[0040] The budget index assessment calculation method and system of the present application effectively improves the sensitivity, response speed and flexibility of enterprises in the face of market changes through dynamic management and real-time monitoring of the index, while solving the problem of data update lag and improving the efficiency and accuracy of budget management. The system optimizes the accuracy and timeliness of performance assessment using industrial big data technology, and provides instant data support to help enterprise management make more scientific and efficient decisions. In addition, the system also clarifies the business role and goal of employees, stimulates work enthusiasm, improves efficiency, strengthens the recognition of enterprise vision, promotes team cooperation, and provides strong support for the sustainable development and competitiveness of enterprises. Through this method, enterprises can achieve more accurate resource allocation and efficient operation management, and ultimately occupy a favorable position in the global market competition. BRIEF DESCRIPTION OF DRAWINGS

[0041] Figure 1 The system architecture diagram of the present application;

[0042] Figure 2 The index definition page of the present application;

[0043] Figure 3 The post performance index base score allocation interface of the present application;

[0044] Figure 4 The employee performance score page of the present application;

[0045] Figure 5 The flowchart of the budget index assessment calculation method of the present application. DETAILED DESCRIPTION

[0046] A budget index assessment calculation method and system, by establishing a quantitative index library of each department, setting the performance index template of each post in the department, and calculating the performance score of the employees of the post according to the template. The following will be described in combination with specific embodiments and Figures 1 to 5 The present application is further described.

[0047] As Figure 1 shown, the system of the budget index assessment calculation method of the present application includes a quantitative index library module, a post performance index template module, and an employee performance score module. The quantitative index library module includes a quantitative index total library module and a department quantitative index library module. The post performance index template module includes a template configuration module and a template review module.

[0048] The method mainly includes the following key steps (in combination with Figure 5 ):

[0049] I. Establishment of department quantitative index library: according to the hierarchical index model designed according to the organizational structure, a hierarchical index library of each department is constructed.

[0050] Specifically, as shown in Figure 2 The company performance administrator defines the general index containing basic information and evaluation algorithm in the quantitative index total library module, and implements the index in and out of the library operation, and distributes the index to the relevant departments or recovers the index already distributed to the relevant departments; the department performance administrator can refer to the index in the index library of the superior department or define the department-specific index based on it in the department quantitative index library module. The index defined by the department quantitative index library is automatically warehoused and synchronized to the total library.

[0051] II. Set the post performance index benchmark score: select the key performance indicators as needed, and determine the evaluation weight of each post performance indicator in the department by using the improved analytic hierarchy process. Further, the benchmark score of the index is obtained according to the weight.

[0052] Specifically, when setting the weight of each indicator of the post, the method of triangular fuzzy number is used to give an importance interval, denoted as y ij =[a ij ,c ij ,b ij ], where a ij represents the minimum value of the importance of two indicators compared to each other, c ij represents the most likely value of the importance of two indicators compared to each other, and b ij represents the maximum value of the importance of two indicators compared to each other. For example, the evaluation of the financial budget index of a post consists of 4 indicators, and the triangular fuzzy number form matrix Y is as follows:

[0053]

[0054] Then, the following formula is used to approximate the consistency of matrix Y, and the importance interval is converted into a specific accurate value to obtain a consistent judgment matrix Z, and no consistency test is required. The calculation formula of the element z ij in matrix Z is as follows:

[0055]

[0056] Substituting the elements in matrix Y into the above formula, the final consistent judgment matrix C is as follows:

[0057]

[0058] The average vector of each row element of the comparison judgment matrix is calculated as follows: This paper uses a combination of the square root method and the summation method to calculate the average vector when calculating the indicator weights. The advantage of this combination is that it leverages the strengths of both methods, improving the accuracy and reliability of the weight calculation. The square root method considers the relative importance of each indicator, avoiding the problem of over-concentration of weights on a single indicator that may occur with the summation method; while the summation method simplifies the calculation process and reduces computational complexity. By combining these two methods, the advantages and disadvantages of each can be effectively balanced, resulting in more comprehensive and reliable indicator weights, making the decision-making results more scientific and reliable. The calculation formula is as follows:

[0059]

[0060] After obtaining the average vector of the comparison judgment matrix, normalization is performed to obtain the weight vector ω. i The calculation formula is as follows:

[0061]

[0062] In the formula The average vector is calculated using formula (1). In formula (1), we take K1 = 0.6 and K2 = 0.4. Substituting the values ​​from the judgment matrix in this example into the formula above, we obtain the following result:

[0063]

[0064] By normalizing the weight vector ω i The baseline score for each financial budget indicator for the position is set, and the calculation formula is as follows:

[0065] BS i =B×ω i

[0066] For example, the total score for financial budget in performance appraisal is 30 points. According to the formula above, the baseline scores for indicators A, B, C, and D in this example are 3.3, 6.6, 6.6, and 13.5 respectively. Set the baseline score for each indicator in the job performance indicator template module. The baseline score settings are as follows: Figure 3 As shown.

[0067] Third, design the performance evaluation algorithm, and set the evaluation algorithm for each indicator for each position based on the planned value, actual value and benchmark score of the indicator.

[0068] Specifically, when defining indicators, an assessment algorithm must be set for each indicator. The assessment algorithm for financial budget indicators combines planned values, actual values, and the benchmark scores for corresponding job indicators, and is constructed through conditional judgments and arithmetic operations. The assessment algorithm for a specific positive indicator for a job is as follows:

[0069]

[0070] For example, the monthly planned production of a chemical enterprise is 713.86 tons, the monthly executed production is 750.12 tons, the assessment benchmark score of a certain post for this indicator is 10, K1 is selected as 0.7, and K2 is selected as 1.1 as the threshold value. According to the above formula, the score of the employee of the post for this indicator is:

[0071] S = 750.12 ÷ 713.86 × 10 = 10.51

[0072] The assessment algorithm for a certain negative indicator of a post is:

[0073] S i = (1 - (E i -P i ) ÷ P i ) × BS i

[0074] For example, the monthly planned cost of a chemical enterprise is 12.93 million yuan, the monthly executed cost is 12.36 million yuan, and the assessment benchmark score of a certain post for this indicator is 8. According to the above formula, the score of the employee of the post for this indicator is:

[0075] S = (1 - (12.36 - 12.93) ÷ 12.93) × 8 = 7.42

[0076] Four, employee performance score calculation: during the assessment period, automatically calculate the score of the financial budget indicators and aggregate each indicator score, as shown in Table 1, employees can view their performance in real time in the system. Figure 4

[0077] Specifically, when calculating the financial budget score of an employee, the score of each financial indicator is obtained through the assessment algorithm of each indicator, and then the scores of each financial indicator are added to obtain the total score of financial performance in performance assessment, and the calculation formula is:

[0078]

[0079] For example, a certain employee has 4 financial budget indicators set for the post, and the score of each financial indicator during the assessment period is 3.1, 6.4, 6.2, and 13.5. The total score of the employee's financial performance is:

[0080] S 总 = 3.1 + 6.4 + 6.2 + 13.5 = 29.2

[0081] ​The examples described in the present application are merely to describe the preferred embodiments of the present application, and are not intended to limit the concept and scope of the present application. Without departing from the design idea of the present application, various modifications and improvements of the technical solutions of the present application made by the engineering technicians in the field shall fall within the protection scope of the present application.

Claims

1. A method for calculating budget indicators, characterized in that, Includes the following steps: S1. Design a hierarchical indicator model based on the organizational structure and construct a hierarchical indicator library for each department; S2. Use the improved analytic hierarchy process to set the assessment weights for each job indicator, and calculate the benchmark score for each job indicator based on the assessment weights. S3. Set the assessment algorithm for each indicator for the position based on the planned value, actual value and benchmark score of the indicator; S4. Calculate the performance score of the employee in the position according to the assessment algorithm. During the assessment period, automatically collect and calculate the scores of various financial budget indicators, and sum up the scores of each indicator to obtain the employee's total financial performance score. The specific steps for setting the assessment weights of various job indicators using the analytic hierarchy process are as follows: Define the hierarchical structure; Target layer: Evaluates the performance of a specific position; Quasi-measurement layer: The set of indicators to be assessed for each position, B = {b1, b2, ..., b...} m }, where m is the quantity of each indicator; The steps of the improved analytic hierarchy process are as follows: The Analytic Hierarchy Process (AHP) constructs a consistency judgment matrix Y = (y ij ) n×n At that time, an importance interval is given using the triangular fuzzy number method, denoted as y. ij =[a ij c ij b ij ], where a ij c represents the minimum importance of the two indicators when compared. ij b represents the average value of the two indicators compared. ij This represents the maximum value of the importance of two indicators when compared. When comparing two elements, if the importance of element O relative to element P is a certain value x, then the importance of element P relative to element O is the reciprocal of that value, i.e., 1 / x. The matrix Y in triangular fuzzy number form is as follows: Then, using the following formula, a consistent approximation is performed on matrix Y, transforming the importance in interval form into specific precise values, resulting in a consistent judgment matrix Z, without the need for a consistency check. The elements z in matrix Z... ij The calculation formula is: The relative weights of each criterion are calculated from the consistency judgment matrix. The average vector of each row of the matrix is ​​calculated, and then the average vector is normalized to obtain the weight vector. Calculate the average vector of each row element of the comparison and judgment matrix using formula (1). The calculation formula is: In the formula z ij To compare the elements in the judgment matrix, n is the order of the judgment matrix, K1 is the weight coefficient of the square root method, K2 is the weight coefficient of the summation method, and K1+K2=1; After obtaining the average vector of the comparison judgment matrix, normalization is performed to obtain the weight vector ω. i The calculation formula is as follows: In the formula The average vector obtained by formula (1) is normalized by the weight vector ω. i Set a benchmark score (BS) for each financial budget indicator in the job performance appraisal. i The calculation formula is: BS i =B×ω i B represents the total score for financial budget indicators in the performance evaluation indicators, ω i The weight of each indicator.

2. The budget indicator assessment calculation method according to claim 1, characterized in that: When establishing a hierarchical indicator library for each department, first define general indicators and then allocate them to relevant departments. Relevant departments can then reference indicators from the indicator library of the superior department or define their own department-specific indicators based on those indicators, and synchronize the newly defined indicators.

3. The budget indicator assessment calculation method according to claim 1, characterized in that: In the process of setting up the assessment algorithm, the indicators are categorized into positive and negative indicators. For positive indicators, the higher the execution value, the more beneficial it is to the evaluation results. The assessment algorithm for a certain indicator of a position is as follows: In the formula, K1 and K2 are thresholds, representing the minimum acceptance ratio and the maximum reward ratio of the execution value relative to the plan value, respectively; For negative indicators, the smaller the execution value, the more beneficial it is to the evaluation result. The assessment algorithm for a certain indicator of a position is as follows: S i =(1-(E i -P i )÷P i )×BS i Where S i P represents the score of an employee for a specific indicator corresponding to a particular position. i E represents the planned value for this indicator. i For the execution value of this indicator, BS i The benchmark score for this indicator for a certain position.

4. The budget indicator assessment calculation method according to claim 1, characterized in that, The specific steps for calculating the scores of each financial budget indicator are as follows: Each financial indicator is scored using its own evaluation algorithm. Then, the scores of each financial indicator are summed to obtain the total financial performance score in the performance evaluation. The formula for calculating the employee's total financial performance score is: In the formula s i The score for each financial budget indicator during the performance evaluation period.

5. A system for implementing the budget indicator assessment calculation method according to any one of claims 1-4, characterized in that: It includes a quantitative indicator library module for defining indicators; and a job performance indicator template module for setting the indicators to be assessed for each job. The employee performance score module is used to display the performance score of each employee during the assessment period; The quantitative indicator library module includes: a general quantitative indicator library module and a departmental quantitative indicator library module. The general quantitative indicator library is used to store all quantitative indicators, while the departmental quantitative indicator library module is used to display the indicators of each department. The job performance indicator template module includes a template configuration module and a template review module. The template configuration module is used to set the performance indicators for each job and form a temporary template. The template review module is used to check whether the performance indicators for each job are set correctly. Once correct, a formal template is formed for subsequent assessments.

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