Author(s)

Lei Sun ^1,2

Affiliation(s)

¹ School of Economics and Management, Shazhou Professional Institute of Technology, Zhangjiagang, Jiangsu, 215600, China
² School of Economics and Management, Jiangsu Vocational College of Finance and Economics, Huai'an, Jiangsu, 223003, China

Corresponding Author

Lei Sun

ABSTRACT

Driven by the Internet of Things technology, enterprises need to build a complete set of enterprise performance management system to better promote economic construction and social development. This paper made a detailed analysis of the construction and optimization of enterprise performance management system based on the Internet of Things under sustainable development. This paper put forward the evaluation method of sustainable development. Based on this research, the experimental results of the construction of enterprise performance management system based on the Internet of Things were analyzed. The experimental results showed that there were great differences in the understanding of performance management system among employees at different levels and positions. At the same time, all branches have encountered similar problems. Based on the analysis of the differences in performance management, it was believed that enterprises lacked a unified and standardized performance management system, which made them have different understanding of performance management. Therefore, the implementation of performance management should be strengthened. 12% of middle managers believed that the company's performance should be decided by the superior. 21% of technical managers believed that it should be decided directly by the superior, and only 8% of technical operators said that it should be decided directly by the superior. It showed that the responsibility objectives were too high, too many and unrealistic. The strength of evaluation was small, and the positive and negative incentive effects were weak. The manager just has a purpose but has no way or ability. He has no time to review his goals, and does not evaluate until the assessment is completed. In a word, in the context of sustainable development, the enterprise performance management system based on the Internet of Things is a scientific evaluation model and incentive mechanism to comprehensively evaluate employees, managers and consumers, which is of great significance to promote enterprises to fulfill their social responsibilities and promote sustainable social development.

KEYWORDS

Enterprise Performance, Sustainable Development, Internet of Things, Efficiency Management System

CITE THIS PAPER

Lei Sun, Construction of Enterprise Performance Management System Based on Internet of Things under Sustainable Development. Accounting and Corporate Management (2024) Vol. 6: 52-62. DOI: http://dx.doi.org/10.23977/acccm.2024.060308.

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