Design The Indictors Of An Enterprise Performance Measurement By Centering On Competitive Superiorities

In recent fifty years, as the marketing environment has been violently changed by the rapid development of science and technology, the enterprise management has correspondingly adjusted and changed in both theoretic and practice. As the result, business management has already come to an era of strategic management. And competitive superiorities are the main subject of strategic management. The goal of implementing business strategy is to take and maintain the competitive superiorities in an enterprise, and the way to constantly acquire and maintain the superiorities is to execute and carry out a good strategy. Therefore, the performance measurement can play an important role as the managerial tool in business management by centering on competitive superiorities, and which will help administrators pay more attention to acquire the distinctive capacities, to integrate both short-term and long-term benefits and to operate whole business more wisely, so as to create the value and maximize the value of the enterprise by making the enterprise to be adaptable to economic environmental change and to meet the needs of consumers betterly. According to what stated above, to design a performance measurement indictor system by centering on the competitive superiorities is the main content in this paper.In the first part of the paper, the rationality of centering competitive superiorities and the influence of the development in business management theories to the indictor system is discussed and analyzed, and based on stating and discussing the achievements of performance measurement indictor system in western countries, the basic contents of the paper are pointed out. Next, the new concept of competitive superiorities is submitted by analyzing the concept in three competitive thinking models, and the theoretical analyzing frame are constructed according to analyzing the main origins of competitive superiorities. And then, the influencing factors to competitive superiorities are distinguished andsubdivided according to the frame above, so the competitive performance measurement indictors can be designed and selected based on it. Meanwhile, EVA indictor is selected for evaluating the financial performance, so the whole performance measurement indictor system is accomplished. At last, the system is applied in an enterprise to prove its scientificalness and rationality.