The Research Of Middle-and-small Enterprises Staff Performance Appraisal System

In this article we try to research the Middle-and-small enterpris staff performance appraisal system,just because: first, As we all know, Middle-and-small enterprise is very important because it can do much for our social. so it always play active role in the economy of country. But besides this, we also discover that the environment which it lived is becoming badly day by day .this kind of phenomenon at manufacture industry is outstanding especially. So it is important for us to study ;second, we realized that the discipline of management accounting have the profound change, particularly after 90's, as the new means such as Activity-based Costing,Activity-based Budget,Activity-based Management and so on appear ,a new epoch of management begin, therefore, we think it is necessary to"move with the cheese and enjoy it";third,I found that few of author of accountant put their heart on such aspect ,as a resault, Index system can't reflect inside variety of manage the accountancy.So,at the angle of the Management Accounting, according to Activity based Costing theory, we try to study and analysis the performance of Medium and small manufacture enterprise'staff by literature experimentation,case study.The paper are divided into six chapters,by this,we establishment Medium and small manufacture enterprise'staff performance appraisal system, it base on Activity-based Costing. the author analyzed the appraisal content and index system, and explain how to decide the index weight by Analytical Hierarchy Process (AHP); On the other hand, we devide system into four part. By this we can improve our performance continuely.Maybe there are some kind of new.fist, this article study more base on Wang professornal Activity-based Costing research.second,this article try to build Index system base on"Activity",but abandonned traditional cost method of take"product" as core to build up Index system;Certainly, there are a lot of insufficient.