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Performance evaluation of weakly correlated expense projects in enterprises

Author

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  • Jiang, Qiwen
  • Zhou, Jing
  • Chen, Lianghua
  • Ying, Lingjuan
  • Li, Wan

Abstract

As enterprises' lean management demands grow, weakly correlated expenses, which are numerous and significant, pose challenges to management. Enhancing the effectiveness of the performance evaluations of such projects has become a critical issue. Guided by contingency theory, this study explores methods to improve the post-project performance evaluation of weakly correlated expense projects in Chinese enterprises under lean management. Given the complexity and volatility of enterprises' internal and external environments, traditional performance-evaluation models fail to suit the unique features of projects with weakly correlated expenses. Therefore, it is imperative to develop a more flexible and adaptive evaluation and methodology. This study aims to boost post-project performance evaluations of weakly correlated expense project management in Chinese enterprises. The research: (1) examines the current situation and problems of performance evaluation for weakly correlated expense projects in enterprises. (2) analyzes the characteristics and requirements of the performance evaluation methods for these projects. (3) introduces the SAHP - Cloud model's project evaluation methods and models. (4) calculates the actual cases and analyze the conclusions. (5) presents conclusions and recommendations.

Suggested Citation

  • Jiang, Qiwen & Zhou, Jing & Chen, Lianghua & Ying, Lingjuan & Li, Wan, 2026. "Performance evaluation of weakly correlated expense projects in enterprises," International Review of Economics & Finance, Elsevier, vol. 108(C).
    • Handle: RePEc:eee:reveco:v:108:y:2026:i:c:s1059056026003333
    DOI: 10.1016/j.iref.2026.105220
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