Research On Performance Evaluation System Of Enterprise Based On EVA、BSC And ABC

Enterprise performance evaluation has been regarded as an important part in theenterprise planning and controlling, the importance and status of the performance evaluationin business management is obvious. Different enterprise performance evaluation methods,will lead to different behaviors of the enterprise managers and employees and contribute tothe different enterprise performance eventually. Many domestic and foreign scholars whohave been studying at enterprise performance evaluation for a long time have proposed avariety of enterprise performance evaluation methods which are specified from advantagesand disadvantages. At present, under the background of sustainable development，theenterprise performance evaluation should not only focus on the internal business benefit, butalso the benefit of social contribution，resource utilization and environment protectionobjectively and veritably, in order to correctly guide the business behavior.Firstly, this paper introduces the research history and research status quo for domesticand foreign enterprise performance evaluation, reveals the development direction ofenterprise performance evaluation system, and then puts forward the research contents andframework of this paper. Secondly, the paper discusses the existing enterprise performanceevaluation system of BSC, EVA and ABC, and points out their advantages anddisadvantages separately. Thirdly, the paper puts the BSC, EVA and ABC together，constructa complete enterprise performance evaluation system based on the combination anddemonstrates the new evaluation system will make much more differences by using asample of paper industry founded in the new evaluation system which combining financialindex with non-financial index. Finally, this paper provides a short introduction of how thenew business performance evaluation takes action.