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Enterprise Performance Evaluation Index System

Posted on:2006-07-04Degree:MasterType:Thesis
Country:ChinaCandidate:X L SunFull Text:PDF
GTID:2206360152488278Subject:Accounting
Abstract/Summary:PDF Full Text Request
In the 90's of 20 centuries, with the change of the business environment, Increasingly vigorous market competition and The increase expectation of customer steadily, the enterprise must have the far strategy sighting and thoughts to improve the core ability and future value. To attain this target, it is critical that enforce of the valid strategy management makes the behavior of the system of the enterprise in accordance with the strategy. So the enterprise management enters an ages that strategy overcome. The strategy management appears on the historical stage and become an important development direction of enterprise management.The performance evaluation of businesses is that, the enterprises apply particular index system and standard, adopt the method of science and make a kind of value judgment of the enterprise's production procedure in attaining a certain production target of the management. It's a core problem in any economic system. It's an important content in enterprise management activities.The development of the enterprise strategy management objectively requests that the performance evaluating index system of businesses can display those critical factors that affect the enterprise strategy success. For example, the customer's satisfaction, the creation of the process and technique of the production, the development and use of the labor capital and so on. the traditional performance evaluating index system exist a drawback that it focus on finance index performance and pays little attention to non-finance index performance, it high values evaluation in a long run while ignoring it in a short run and it adopts more past finance result than future value creation. Those can't satisfy the demand of enterprise strategy management. So to adapt the demand of the new economic ages we should set up a science and reasonable performance evaluating index system that not only can evaluate the performance of the enterprise objectively and properly but also fulfill a positively leader function and become a tool in strategy management.The thesis aim at the present condition that the enterprise strategy management develop, mainly is the importance position and the study meaning that the sub-system of performance evaluating lie in the whole strategy management system; it depends on System analysis and be with service in the enterprise strategy management as the main line, it introduce the development and creation of the western performance evaluating index system, analyses the present condition and the shortage of our performance evaluating index system and put forward to set up a strategy performance evaluating index system in our country.The value of this paper is to point out that the creating of all sorts of enterprise value come from the design and execution of all kinds of strategies. It can be attained through researching the relationship between enterprise strategy and value creating for example the financial strategy creates the value of shareholders, the competing strategy creates the value of customers, the operation strategy creates the value of the core of enterprise, human resources strategy creates the value of future. When the enterprise establishes all kinds of purposes of value, it determines the achievement it can attain though the execution of the strategies. Therefore the enterprise should establish the evaluating system which includes financial, customers, inter business procedure, technical innovations, staff and social duty and it can generally reflect the management achievements of the enterprise under the strategy management.
Keywords/Search Tags:strategy, strategy management, the performance evaluating index system, the Balanced Scorecard
PDF Full Text Request
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