Research On Performance Measures Of Enterprises

In an enterprise performance measurement system, to choose what measures to satisfy the valuation goal is of great importance, especially after the measurement subject and goal are determined. Therefore, whether the system works effectively depends on the measures, which is the core of a system. Meantime a set of effective measures comes from the proper combination of various measures which should aim at different subjects and goals, in return a set of effective measures can direct the behavior of the valuation object and help the subject to make sensible decision.The paper does not intend to design a set of performance measures; in fact there is not a set of measures, which applies to all business in general. Therefore the paper defines the factors of a performance measurement system, distinguishes other conceptions concerning performance measurement, and explains the importance of measures in a system; then the paper discusses and analyzes the measures existed, which is the focus of the paper; finally combined with the circumstances of our country, the paper discusses the design and application of measures.