The Performance Prism In The Performance Evaluation Of Commercial Enterprises

With the rapid development of the information technology and the emergence of knowledge-based economy, and with the continuous improvement and increasing restructuring of China's socialist market economic mechanism, the business environment that enterprise faces has evolved tremendously, the key to existence and development of enterprise lie in continuous innovation and the development and maintenance of core competencies. The business performance evaluation is, which is referred to as a valid supervision and management system, not only the important means that the business enterprise improves self-control and self-discipline, but also has become a significant factor that can mean the difference between a company's success and failure in the management competition on the new competitive situation.When it comes to the business performance evaluation, in the different period, according to the characteristics of operating activities and the changing social economic environment, the different methods of performance evaluation have been established successively. In reviewing this process of exploration, it started from the earliest stage: cost evaluation stage, through the finance evaluation stage, and balance evaluation stage. More representative methods of performance evaluation in this system are the DuPont Financial Analysis System, Economic Value Added, and Balanced Scorecard etc. Under that specific operating environment, the above-mentioned methods of performance evaluation played active and driving roles for enterprises to strengthen enterprise management and conduct effective supervision over enterprises and so on. These methods had the very strong realistic meaning, however also there was some one-sidedness inevitably in thess systems.Currently, in our country the business performance evaluation is to adopt financial performance evaluation system basically that is single and generated by the data in accounting calculation. That's where the cause of imperfection of sociality of business enterprise lies in. This kind of evaluation method is subjected to the traditional accounting theory and method in the collection of data; only thinks highly of shareholders' benefits in the purpose of evaluation, neglects other stakeholders' benefits; can't cover all contents of business performance evaluation; over-emphasizes on index systems of finance that is on the basis of accounting earnings, pay no attention to farsighted development of business enterprise. As a result, this financial performance evaluation system can't satisfy the demand of building a harmonious business enterprise. It requests a kind of all-directions business performance evaluation system urgently, and The Performance Prism is an exactly overall performance evaluation system in more dimensions.During the course of the study, based on the strategic height of harmonious development, the basic argument of this thesis is that in addition to shareholders' benefits, business enterprise still needs to consider other stakeholders' benefits including creditors, customers, suppliers, government and communities etc. This thesis mainly studied five key aspects of The Performance Prism; analyzed main stakeholders of SHHL supermarket; made use of qualitative or quantitative analysis technique; put forward to the general approach to The Performance Prism, which means that oriented by maximization of stakeholders' benefits including the financial and non-finance indexes, qualitative and quantitative indexes; designed an all-directions performance evaluation system that satisfy the need of development of our merchandising businesses. It has the important theories value and practical meaning on intensifying the market competition of our business enterprise during the period of the transformation and perfection of economy.