Research On Enterprise Performance Evaluation System Based On Value Chain

With the global integration of market economy development pattern and the rapid development of science and technology,the market competition environment of enterprises becomes more and more open.Facing the market competition,the internal management becomes more and more important.Enterprise management not only need to know the value of the past economic activities,but also to determine the direction of future economic activities.So as a management tool,performance evaluation become the focus of corporate attention again.As a whole,enterprise can not determine its competitive advantage accurately,and value creation activities related to the business processes,so the value chain is its key analysis tool.This paper combines theoretical research with case study.Combing domestic and foreign literature on performance evaluation and the theory of value chain and performance evaluation,the theoretical part found that the value chain theory applied to performance evaluation system has important practical significance.The case study taking E company as an example,it is pointed out that there are many problems such as focusing on a single department and cannot display the drivers of performance evaluation in the existing performance evaluation system of E company.Then it analysis of the necessity of implementation of performance evaluation system based on value chain in E company,and then combined with the actual situation of E company,using the internal value chain analysis method,the value chain link is divided into research unit,procurement unit,production unit,marketing unit,customer service unit according to the business process,as the important support of human resources the unit is an independent unit,and finally an important financial index listed separately not attributable to the above unit.Each unit is designed around their most important resources,to establish a performance evaluation index system which is suitable for E company based on the value chain and its strategic development.Through this study,this paper helps E company to establish a performance evaluation system based on value chain,solving the problem of focused on a single department evaluation,meeting the demand of the company into the operation,management reform and perfecting the index system of performance evaluation,and it provides a reference for the same type of manufacturing enterprises with the E company.