| As China entering WTO and the globalization of the economic, the competition in themarket of enterprises of tobacco manufacturing industry in China has become more andmore fierce. It brings the great opportunity and challenge to the enterprises of tobaccomanufacturing industry reform on performance management, but the backwardness ofperformance measurement in tobacco manufacturing industry has became the bottleneckwhich restrict the development of company and Profession. As performance measurementbecomes the very important basement of Business management and decision-making, isthe Important safeguard of conform the enterprise resources and promote enterprise toachieve the strategic target.So, to adapt the market economy development, establishes a set of performancemeasurement which conforms to the profession reality and is scientific, reasonable, is theprimary intention of this research. By reviewing and analyzing the performancemeasurement theory of domestic and foreign enterprises, symbiosis theory and corporatesocial responsibility, We find that the enterprises of tobacco manufacturing industrydon't have the symbiosis theory, they miss corporate social responsibility. The short-termeconomic interest thought of the performance measurement is thick. Under theinstruction of symbiosis theory, set up a strategy performance measurement systemincludes the three essentials which are "financial performance, management performanceand social performance", the system which has the tobacco profession characteristic, isnamed tripod performance measurement system. We use fuzzy AHP method to researchand analysis typical enterprise. From the result of the research, we can see that tripodperformance measurement system not only may impetus tobacco manufacturing industryachievements performance system development from the practice angle, but also hasprovided the idea support for the tobacco manufacturing industry enterprise's sustainabledevelopment. |
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