Research On The Value Oriented Responsibility Center Performance Management System

Management accounting is becoming more and more attentive in recent years,the ministry of finance issued "on the all-round management of the construction of the a ccounting system guidance" also shows that the all-round management accounting the i mportance and urgency of system construction,and establish a scientific and effective performance management system,help to promote the construction and development of management accounting system.At the same time,the construction of scientific and effective performance management system and improve internal efficiency,optimize the internal structure in response to the urgent demand of competition:to resolve the mo st enterprise performance evaluation too much emphasis on index,examine the proble m of insufficient follow-up improvement,give full play to the role of the enterprise management by objectives.In view of the performance management system has more importance,this article through to the responsibility center and its performance management,performance ma nagement system,and system and value creation in order and analysis about the link between the research literature,and expounds the theoretical basis of performance man agement system and index selection,thus to build the value creation leads to the resp onsibility center of the general theory of performance management system model.To WSL company as a case,analysis its good practices of performance management syste m and points out the problem,in view of the problems on general theory of building model put forward the corresponding improvement Suggestions.Finally,the case anal ysis in the process of generalization of experience for reference and revelation,make i t can be generalized to other enterprises.Therefore,the innovation of this article contribution can be summarized as:first of all,is the performance management of the overall design gives prominence to the value orientation.Highlight the value orientation,to replace the traditional enterprise h ow to evaluate with profit as the core of decision management myopia behavior risk;The overall design and performance management,emphasizing the performance manage ment of the enterprise application the theoretical framework of constructing overall ma nagement thinking,make up for the performance evaluation indicator for pure service block management really play a limited role.Secondly,the performance management s ystem designed to promote its practical importance.This article applies the value orien tation of building the responsibility center,the performance management system of WS L company case analysis,to summarize the experience and digestion,the problem is i mproved and perfected.Buildings in general theoretical framework on the basis of cas e study has certain reference value for other enterprises.