General Company Performance Evaluation System Research Based On Activity-Based Costing

The change of operation surrounding in new century forces companies to exam their operation target and develop strategy and performance system. New develop strategy and competition reality require us must establish a new performance evaluation system by new idea, new view point and new thought, according to the trend of technology advancement and social development, evaluate and analyze the resources, technology and ability of the company, generally analyze all the factors affect company operation and long-term development, overall judge the real conditionof company. The thesis is composed of five chapters:Chapter one discusses the study background and meaning of the thesis and introduces the development process of performance evaluation system and domestic and overseas study situation.Chapter two introduces the basic concept of activity-based costing and theories related with it. Discusses the implication of general company performance evaluation -the Balanced Scorecard. Analyses in detail four evaluating factors of the balanced scorecard, figures out the relative factors of balanced scorecard and activity-based costing and interpret the practice of the balanced scorecard.Chapter three discusses the establishment of general company performance evaluation system based on activity-based costing. Firstly introduces systematically the constitute factors, secondly generalizes and summarizes the procedure of general evaluation system.Based on the contents of chapter three, chapter four on the practice of performance evaluation in our country, according to research on the case of D Automatic Company, discusses the two primary issues in company performance evaluation: choice of performance measures and relative weights.Chapter five analyzes the study results of the thesis and anticipates the development of company performance evaluation system in the future.A point of view of the thesis is to bring the idea of communication activity-based costing and balanced scorecard to the general operation performanceevaluation for companies. On the basis of the affect activity-based costing on the performance evaluation, injecting the balanced scorecard theory and model, builds up general performance evaluation system based on activity-based costing, expands traditional performance evaluation system taking financial evaluation as the principal thing to a more extensive and more effective general evaluation system. The thesis to adopt psychology case study method, according to analyze the general evaluation system of D Automobile Company to deeply understand the application process of general company performance evaluation system.The purpose of the thesis is to introduce a complete series of performance evaluation tools which can be used to practically help our companies upgrade management level, improve operation performance and strengthen their key competitiveness.