Sustainability Analysis of Enterprise Performance Management Driven by Big Data and Internet of Things

Abstract

Today’s society has entered the information technology era as early as possible. The Internet of Things (IoT) technology and big data (BD) technology are the products of this era and are also important features of the new era. Today, when various fields enter the era of great integration, the Internet of Things and BD analysis technology are of great significance to the development of traditional enterprises, and also herald the arrival of the era of intelligence. Performance management plays an important role in modern enterprise management, especially in small and medium-sized enterprises. Through the implementation of performance management, it can effectively promote the development of enterprises and enhance their vitality. Based on this, this paper discusses the application of the Internet of Things and its BD analysis technology in the enterprise performance management system (PMS) and the sustainability of this application. At the same time, this paper conducts relevant empirical analysis, and the results show that the standardized path coefficient value (FP) of BD capability to financial performance is 0.421. The p value of the significance test was 0.008, which was less than 0.05, indicating that BD capability has a significant impact on the FP of enterprises. The standardized path coefficient value of the IoT on FP was 0.387, the significance test p value was 0.007, and the p value was less than 0.05, indicating that the IoT has a significant impact on the FP of enterprises.

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