A Study On Hierarchical Measure System For Evaluating The Performance Of Businesses

The thesis gives centralized research about the design of hierarchical measure system on evaluating the performance of businesses.According to different valuators and valuation objects,the performance evaluation has six aspects:1.business worthiness estimation,2.business credence valuation,3.business community contribution valuation,4.business operating performance evaluation,5.business operator (agents) performance evaluation,6.business interiority management evaluation. The thesis only focuses on the business operating performance evaluation.Corporations management structure is hierarchical,its financial goals are also hierarchical,accordingly,its performance evaluation system should be hierarchical.All in a word,the logical train of thought is as follows:first,it states main concepts and different aspects of performance evaluation,then,it analyses the evolution of traditional measure system and challenges that must be faced by the system now. Moreover,it puts forward the frame of the system that adapts to the requirements of business hierarchical financial management goals and elaborates the hierarchical measure system contents including basic fingerpost and patulous fingerpost.