Research Of Theory And Method About Performance Evaluation Of Modern Enterprise Based On BSC,EVA And ABCM

An enterprise is an organization entity that exists the economic target. The enterprise must carry out a series of the evaluation activities, because it requests to measure the degree of achieving the decided target and the contribution degree of each section, team and individual for the organization target, because it needs to judge usefulness of various of activities for realizing the organization target. So many scholars and managers specially concern the research of performance evaluation of enterprise. It is an important topic in the fields of the capital market, the company finance and the management accounting. At the same time the extensive corpus of performance evaluation of enterprise decides profound and extensive realistic meaning of this research. At the end of 20 centuries, not only a lot of new finance accounting theories bore, but also the field of management accounting took place a large of great revolutions in the United States. Among them the most significant things are: The Balanced Score Card (BSC),Activity Based Costing Management (ABCM),Economic Value Added (EVA). Designing theoretical system about performance evaluation of modern enterprise is mainly going to aim at above those opposite independent management accounting tools. This article analyzes the characteristics of several main management accounting tools and their mutual logical relations, then puts forward basic frame of performance evaluation of enterprise system with the foundation of Balanced Score Card. And this article designs evaluation guideline system of new frame. I hope this article could have the leading meaning for application and practice of performance evaluation of our country's modern enterprise.