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Research On Strategy Performance Evaluation System Of Enterprise Based On Value Chain Angle Of View

Posted on:2008-12-22Degree:MasterType:Thesis
Country:ChinaCandidate:Y P WangFull Text:PDF
GTID:2189360212498438Subject:Accounting
Abstract/Summary:PDF Full Text Request
The enterprise strategic achievement appraisal has been continuously attended in the last few years. It is because that the traditional achievement appraisal only takes the short-term achievement appraisal to attention, but despises the long-term appraisal; value the past achievement appraisal, but despise the future achievement appraisal, which is unsuitable in present information time. While the strategic achievement appraisal system not only had the general achievement appraisal function--makes science and accurate judgement for the enterprise's operation achievement. More importantly, the enterprise strategic achievement appraisal not merely as one kind of appraisal tool, but as a diagnosis, which can explore advantages and disadvantages for enterprise during developing deeply. Then finding a shortcut for the enterprise's development policy thereby makes the enterprise gain a long-term development.When analysis enterprise competitive advantage, Porter had brought forward value chain concept, he thought that taking the enterprise as a whole can not judge its competition advantage. Competition advantage comes from some separate activities during the enterprise's value chain and adjuvant activating. He first converts the enterprise competitive edge into the inside value activity from the outside environment, seeks competitive edge from interior of enterprise. And provided a analysis clue about how to decompose a complex enterprise whole competitive advantage into different value activity. Therefore, building up enterprise strategic achievement appraisal system based on the value chain has important practical significance.This article proposed the inevitability of strategic achievement appraisal based on analyzing the disadvantage of the traditional achievement appraisal and analysed its meanings and characteristics. By appraising the present four achievement appraisal model --EVA, BSC, achievement pyramid and state-owned capital appraisal system-- this article introduced people to build up the clue of enterprise strategic achievement appraisal system and designed the index.The article synthesized the financial index with non- financial index, established a set of strategic achievements appraisal system and realized the combination of qualitative index with quantitative index. Finally this article introduced the entire process through some cases.
Keywords/Search Tags:Value chain, Stragegic performance evaluation, Index system
PDF Full Text Request
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