Setting-up And Application Of Enterprise's Strategic Performance Measurement System Based On Objective

Since appraise stage of cost index, the exploration that people appraised to enterprise's performance has already been gone through for more than 150 years. The representative methods during that time such as the Du Pont System, EVA and BSC, etc. So far, BSC is the comparatively ideal method among those methods. It has a lot of advantages: It seeks the balance of enterprise's short-term goal and long-term goal, financial indexes and unfmancial indexes, backward indexes and advanced indexes, and so on. So it is a kind of method of strategic performance. But there is something wrong with BSC's goal direction, I tie performance appraisal to enterprise's goal, and set the enterprise's strategic performance measurement system based on objective. To meet comparativity principle, I adopt the goal of "The Maximum Value of Corporation "at the same time. Among this system, the goal is a core. And the choosing of indexes centre on the goal firmly. And this system incorporates the thought of corporate strategy too.