Research On Handu Group's Enterprise Performance Measurement System Based On Value Chain Theory

From the globalization of economy to the era of big data,cloud computing and Internet+,modern enterprises have optimized their resource allocation through more convenient information flow,and on the other hand,they have also faced all-around challenges.Competitive environment is undergoing tremendous changes every day,which requires companies to design more reasonable performance evaluation systems.A comprehensive and objective enterprise performance evaluation system is important to the realization of the company's strategy that shows the efficiency of realizing the enterprise value.It means evaluating and judging the value chain of the enterprise,thereby inspiring and constraining the enterprise's managers.The traditional enterprise performance evaluation system often pays more attention to the evaluation of financial performance,and non-financial performance is often overlooked because the evaluation system is not perfect,no enough attention or other reasons.Therefore,this paper reviews related literature of the value chain theory and enterprise performance evaluation system.Based on these theories,this paper establishes an enterprise performance evaluation system.During this process,this paper divides enterprise's value chain into internal value chain and external value chain,which include micro-level links such as research and development,production,marketing,relationship with suppliers,and customer relationships.The key links are evaluated one by one and measured with specific indicators,which include financial indicators and non-financial indicators.At the same time,this paper discusses the selection of evaluation criteria and then establishes a relatively complete enterprise performance evaluation system based on the value chain theory.“HSTYLE” was created in 2008.After ten years' development,Handu Group has been continuously expanding its value chain,which puts forward new requirements for enterprise performance evaluation.If it cannot be timely updated,Handu Group may not be able to objectively and effectively measure the achievements it has made,nor will it be able to effectively motivate and constrain the participators who manage related valuechains.Therefore,this paper analyzes the internal and external value chains of Handu Group respectively,designs and perfects the evaluation indicators for each value-added link,and finally establishes Handu Group's performance evaluation system based on value chain theory.In this process,this paper adaptively eliminates and supplements the theoretical specific indicators,making this performance evaluation system more suitable for Handu Group's actual situation in order to increase the practicality of the theory.