The Influence of Management Accounting Application of SMEs on Performance Evaluation and Incentive System

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.