Author(s)

Manhua Yao ¹, Yonghan Qin ¹

Affiliation(s)

¹ Philippine Christian University, Manila, Philippine

Corresponding Author

Manhua Yao

ABSTRACT

Along with the progress of economy globalization, SMEs are confronted with more and more challenges. The improvement of SME's administrative accountant and the establishment of rational performance appraisal and encouragement system is an important safeguard for SMEs' continuous development. This article analyzes the influence of managing accountant to SME's performance appraisal and motivation system, and proposes some concrete tactics to implement it and build up a rational performance appraisal system. It is proved by experiments that the MIS (Management Information System) can achieve a maximum of 86.4% in the SME staff.

KEYWORDS

Management Accounting, Performance Evaluation, Incentive System, Application Strategy

CITE THIS PAPER

Manhua Yao, Yonghan Qin, The Influence of Management Accounting Application of SMEs on Performance Evaluation and Incentive System. Accounting and Corporate Management (2023) Vol. 5: 28-36. DOI: http://dx.doi.org/10.23977/acccm.2023.050905.

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