The Design Of Performance Evaluation Indices System Based On Corporate Life Cycle Theory

Along with economic globalization and technological advancement,competition between enterprises became extremely intensity than ever before.Enterprises performance measurement (EPM) is a vital part of enterprises management,is a foundation of analysis,forecasting and programming,and it is also an important way to improve the competition ability.Constructing the Strategic performance evaluation system is conducive to a comprehensive and objective evaluation of business,is advantageous in formating and enhancing the enterprise's core competitiveness and strategic management level.In this dissertation,EPM based on Corporate Lifecycle Theory(CLT) is explored.Putting the enterprise life cycle theory into the concept of enterprise performance evaluation system,division the stages of business development division through the corporate life cycle theory,so as to analysis the performance characteristics of different life stages o Establishing enterprise performance evaluation index system effectively and reasonably which is based on the life cycle theory appraisal system.Use the balanced idea branch customs station which have the strategic judgment evaluation system,thus provides the new mentality which for enterprise could use new mentality.In this dissertation,the theory of Enterprises performance measurement both domestic and foreign is reviewed firstly,followed by life-cycle-to-business research on the theory,then the different stages of life cycle characteristics are analysized.After comparing several methods of evaluation of key performance,the Balanced Scorecard is proposing because of the more suitable for enterprisebased life-cycle performance evaluation index system.In selection the evaluation indicators,union the profit target and the cash flow target,the financial norm with the non-financial norm,the quota target and the stationary index organic.Index systems are designed separately according to the various enterprise stages,and the target weight's definite process is carried on the elaboration and the computation through the analytic hierarchy process to the system_After establishing the index system,take the enterprises as example to do demonstration in order to to verify the reasonality about the performance evaluation index system.