Study On Performance Evaluation System Of WJ Group

With the development of low carbon economy and the stakeholder theory, enterprises pay much more attention on the influence of stakeholders to the development of enterprise management besides shareholders. Therefore, it has always been the focus both in domestic and foreign theory and practice fields that how to realize the sustainable development of enterprise by using the performance prism theory form the view of enterprise stakeholders to analyze the state of operating development effectively.Based on the understanding of the development status and organization structure characteristics of WJ Group with the alumina, electrolytic aluminum, aluminum processing as main business?this paper analyzes the feasibility of performance evaluation by the performance prism theory in WJ Group, finding the existing problems of enterprise development and performance evaluation through the analysis. On this basis, identify the subjects and the objects of performance evaluation of WJ Group; carry out the appraisal analysis of performance for Company one and Company two of WJ Group, Then establish a performance evaluation index system on the basis of prism performance evaluation model, and establish the performance evaluation system by AHR Finally, conduct a comprehensive analysis for the performance of Company one and Company two by the system from different point of views of stakeholders.This paper analyzes the performance of Company one and Company two of WJ Group by the implement of performance evaluation system, and concluded that, it could discover the impact of stakeholders on the performance of Company one and Company two, to clear the direction for the two companies to improve performance, then improve performance of the Group. This research provides a new idea of management of subsidiary companies for WJ Group, and it is also a new attempt for the application of performance prism theory.