Research On The Enterprises Performance Evaluation

The performance evaluation is a hot topic in management accounting research. From the beginning of 20th century the cost achievement to intermediate stages the DuPont analyzes system which using the financial norm to appraisal and control the. New performance evaluation system emerges in 1990s, such as benchmarking economical value added and concurrently financial norm and non- financial norm; inside and outside the short-term target and the long-term target, the static target and the dynamic target in a body comprehensive achievement appraisal system - balanced scorecard. The scholars' research to the performance evaluation never fades. But looks over predecessor's these research, we are not difficult to discover none of analyzes system has a, clear standard. It is difficulty to make a reasonable performance evaluation.The benchmarking and the enterprise process redesign and strategic alliance are called the 1990s three big managements tool. Benchmarking, the search for the best Practices within and across industries to improve Performance, has become a Popular management tool. Increased global awareness and intensified international competition together with the development of numerous benchmarking clearing houses will Provide more opportunities for firms to engage in benchmarking While much has been written about benchmarking, few ? attempts have been made to integrate the literature and combine benchmarking with the performance evaluation system.This article reviews our country performance evaluation development and discusses the basic principle of benchmarking. I have comparison economic value added and balanced scorecard and benchmarking achievement assessment method the and so on the increase in, balance idea branch customs station and range pole management crosswise, analyzes each method the good and bad. I analyzed the benchmarking which is used by some enterprises in...