Abstract—This study develops an integrated performance evaluation system combining financial outcomes with digital transformation. Indicator weights are determined using both Analytic Hierarchy Process (AHP) (subjective) and the entropy method (objective), reconciled through game theory and the Lagrange multiplier approach. Applied to Haier Smart Home, results show profitability indicators remain key, while digital transformation measures also carry substantial weight. The fusion coefficient (ɑ = 0.25) reflects predominance of expert judgment while preserving objective data. The framework offers a robust, scientifically grounded basis for TOPSIS-based evaluation and managerial decision-making.
 
Keywords—digital transformation, evaluation system, entropy method, Analytic Hierarchy Process (AHP)

Cite: Bing Xue, Tongzhen Ji, and Kangning Zhang, "Performance Evaluation Mechanisms in Digital Transformation," Journal of Advanced Management Science, Vol. 13, No. 2, pp. 65-69, 2025.