The Research On The Strategy's Performance Measurement Of Expressway Company In China

With the enterprise strategic management times arrival, the study of strategy's performance measurement (SPM) has become the forward position study in the enterprise performance measurement studies. As the modern enterprise, it is inevitable for the expressway company to establish a system of performance measurement which is directed by it's strategic objective. The strategy's performance measurement (SPM) of expressway company is partial to examining the capability of sustainable development and long range competitiveness, pay attention to the enterprise future development by the time of attaching importance to the company financial affairs achievement, and also gives consideration to the relevance benefit group, will bring the more and more important effect into the process of company management.This dissertation put the theory of the performance measurement and the enterprise performance measurement studies at home and abroad as the logic starting point, With the support of the connotation , development situation and industry characteristic of expressway company, summarized the characteristic of the strategy's performance measurement of expressway company in china. Based on the characteristic , analyzed the key element of the strategy's performance measurement (SPM) of expressway company system, including the settling measurement corpus, the measurement object, the measurement target and the measurement standard. Basis the financial administration characteristic and the measurement target , designed the strategy's performance measurement system which is fit for the expressway company , respectively extracted 9 financial targets and 22 non-financial targets. Chose the suitable methods for the strategy's performance measurement (SPM) of expressway company, calculating financial targets by using advanced efficiency coefficient method, appraising non-financial targets by using the expert appraises method, calculating the weight for financial targets by using the maximal gap method, calculating the weight for non-financial targets by using the analysis arrangement of ideas method. According to the financial data revealed by the annals of the expressway company, choose Wan Tong expressway company as an example, through the reality applies for the concrete method and the calculate for the real data verify the feasibility of the method. By the end, the dissertation sum up the main study work , summarized innovation and insufficient and forecasted the future development.