The Research On Value-creation Index Of Enterprises Based On The Performance Prism

With the development of the global economy and the advancement of the information technology, the growing of an enterprise depends on the creation and realization of the value, which is the most essential element that helps the enterprise to survive in the fierce market competition and achieve sustainable development. In order to clearly reveal the motives of the corporate value creation, scientific and rational formulate the enterprise development strategies, effectively improve the management level, the enterprise constructing the listed company’s value creation evaluating indicator system and establishing the value creation index have important theory significance and the practical value.This thesis used theoretical research and empirical analysis to do some deep research on the value creation ability of the public company. In the foundation of in the traditional value evaluating indicators indicator, combining the idea of the performance prism, connecting the financial dimension and the non-financial dimension and explaining each stratification plane and the inner link, we finally build the value-creation evaluation indictor system and index. The value-creation evaluation indictor system and index used in the automobile industry. We analyzed the results of the evaluation that combined with the automobile companies’value-creation index.Generally speaking, this thesis is divided into six parts. The first part is the introduction. The second part summarized the theories including the enterprise value theory, the enterprise value creation theory, the performance prism theory and corporate value-creation index. So this part plays an important role as the foundation for the set up of the value creation evaluation indicator system. The third part is the foundation of the indicator system. This part analyzes the financial value drivers of value creation and an intellectual value driver based on the value creation of listed companies, and then establishes the value creation evaluation indicator system. The fourth part is the index of construction of the value-creation index number. In the foundation of the value evaluation indicator system, using the AHP as a basis for empowerment, we establish the value creation exponential model. The fifth part used the date of the listed companies in the automobile industry and assessed the value creation ability of these companies through the listed company’s value-creation index number. Further more, this part investigated the enlightenment of the conclusion. Last part, the thesis provided recommendations and the results.The creative points are the thesis combining the measurement of value of the performance prism, connecting the financial dimension and the non-financial dimension and explaining each stratification plane and the inner link, we finally build the value-creation evaluation indictor system and index. This paper bestows on the power with the analytic hierarchy process, to a certain extent this may solve the completely artificial subjective establishment weight problem.