On Selection Of Non-financial Index Of Enterprise Performance Measurement: Based On Value Chain Theory

As information technology is highly developed, more and more enterprises have selected non-financial index, which is not only to be systematically implemented to the operation aspect, but also to be combined with the creation of enterprise's value to guarantee the effect of index system. Under this situation, I propose the selection of non-financial index based on value chain theory.This text combines case analysis with theoretical research. In theoretical research, firstly, the thesis analyzes enterprise performance theory and value chain theory's guidance function to the selection of index. Secondly, the text makes exhaustive analysis on selection of non-financial index of basic activities and auxiliary activities. Finally, the thesis explains the implementation of selection of non-financial index and thinks that the selection should follow some principles, including life cycle, competitive strategy, etc. The text also puts forward the concrete steps on how to choose non-financial index.In case analysis, the thesis deeply analyzes the non-financial index system of Yizheng Chemical Fibre Corporation Ltd in terms of value chain to enhance the convincingness of theory.