Enterprise Performance Evaluation System

The shortage of current enterprise performance evaluation system is becoming obvious in the continuously changeable environment. In new economic environment, how to evaluate enterprise performance truly and entirely deserves to be researched. This paper is focus on this subject. Primarily, this paper introduces theories related to enterprise performance evaluation and analyzes the limitation of the current enterprise performance evaluation system, which is regarded as the fundament of setting up the general enterprise performance evaluation system. Secondly, considering the influence of knowledge economy and sustainable development strategy and using the research of domestic and foreign countries for reference, this paper establishes a general performance evaluation system including financial index and non-financial index. This system defines stakeholders as the performance evaluation principal part, and puts forward to evaluating the enterprise performance from five aspects: finance, inner process, study and grow up, the customer, durability, which overcomes the shortage of single evaluation principal part and single financial performance evaluation. On the base of the analysis of the exterior environment and the characteristics of the brewery industry, this paper sets up performance evaluation index system for brewery industry and uses it in PJ brewery enterprise. It makes use of analytic hierarchy process (AHP) and synthesis quotients method to engender weighed index. Through calculating the general numerical value, this paper evaluates the performance of PJ brewery enterprise entirely and gives some advice to the enterprise. In the analysis of the PJ brewery enterprise case, it is proved that the performance evaluation index system can be used in brewery industry and other industries for reference. At last, this paper summarizes the research and puts forward to the questions needed settling.