Bsc-abc-based Enterprise Performance Evaluation System

The arrival of knowledge-based economy, changed the competition mode of business enterprise, also changed the evaluation system of business enterprise in the meantime. As an important component of the enterprise management, it is very important to evaluate the performance of operation management activities exactly. The traditional evaluation system of enterprise performance is based on the financial data and focuses on the financial evaluation. This system overemphasizes on acquiring and maintaining company's short-term financial results, but almost not involve in non-financial indexes which are very important for the companies to succeed in the competitive environment, which is disobedient with the new situation that companies are facing on global competition in information era and the management is transferring to strategic orientation, so the old performance evaluation system has to be improved. The emergence of BSC and ABC not only provided creative results evaluation system for the business enterprise, also is that strategic management and results of business enterprise investigate establishment the contact provided way of thinking.The evaluation index of the BSC embodies both financial indicator and non-financial factors such as customer satisfaction,inner operational process and study and growth etc. As a advanced calculation method, ABC provided the accurate and punctual information which is highly valued by enterprises in the field of cost control, business process reengineering(BPR), pricing, determining profit margin, customer value analysis and so on.Based on the analysis of the relationship between BSC and ABC, the paper studied inter linkages between ABC and BSC and emphasized the effect of complementarities and integration of the two tools, summarized the motive, the respect, the points for attention and the basic step which unifies effectively both, and established a new set of performance evaluation system that based on the BSC-ABC concept. In the last part, the paper explained the implementation process of performance evaluation system which was applying in KW about the setting of strategy and indexes.