A Study Employee Performance Evaluation System Based On ABC

With the era of global economic integration, rapid expansion of the scope of competition and an unprecedented level of competition intensifies, companies who wish to remain invincible in the competition, we must attach importance to human values which can not be replaced, whereas employee performance evaluation is the important part of highlighting the talents. In addition, with changes taking place in business management accounting, in order to achieve their motivation, management and other business objectives, employee performance evaluation must make the appropriate innovation. Therefore, the previous employee performance evaluation, which makes the quantity, quality indicators important, is difficult to meet the needs of business nowadays, such as:promoting the staff attention to cost control, evaluating long-term development potential of the staff, and so on. This study will apply the concept of activity-based costing to the performance evaluation of the staff (especially junior staff), make the introduction of value terms, and at the foundation and core of activity, establish the performance evaluation system which makes a set of objects, capital, information in one, which can make more theoretical and applied significance in the scientific validity of the performance evaluation.This study combines the use of standardized methods and case study:First, employee performance evaluation theory at home and abroad is reviewed, especially analyzes theoretical research in the combination of the activity cost and employee performance evaluation; Second, the concept of activity performance evaluation and hierarchical classification is proposed, and the paper establishes a activity-based employee performance evaluation system model; Third, the model is applied to the HD college food center, and as a starting point and the core of activity, the paper designs a staff performance evaluation system through the use of hierarchical classification.Novelty of this paper is mainly reflected in two aspects:1, The paper builds a staff of ABC-based performance evaluation model around the "activity"; 2, The model of ABC-based employee performance evaluation system is applied to the HD college food center, and the paper designs a new evaluation index system.