Evaluation Index System, Based On The Performance Of The Value Chain Accounting

In the process of the development and the evolution of the performance measurement system, the informational technique plays an important role.Because the price of the products dropped down in a large scale and the technique of software and database has developed suddenly, specially the development of the internet, companies can get more information from different ways, and provide it to more people. So more and more companies know that they are in a new environment of strategy and competition, and they need a new performance measurement system. Some companies decides to bring the customer's approval, the products'quantity, the market quota and the human resource into the formal performance measurement system of them. The reason of this change is that the company has already been into the value-chain of the whole profession. Although the company is an independent individual, it exsits in the value-chain including the supplier, the producer, the seller and the customer. So the current performance measurement should base on the value-chain and the value-chain accounting theory.Value-chain accounting theory first proposed by professor Dawu Yan in 2003, and he emphasizes that "in researching and teaching of accounting theory, in the process of accounting work, we must renew the principle in time. And the value management is the center of this problem. We must set up this value-chain accounting theory with traditional financial accounting and management accounting together. Owing to this, the author analyzed the shortcoming of the traditional performance measurement system in our country in base on understangding the value-chain accounting theory. The author also analyzed that how to set up an new performance measurement system to be adapted to the value-chain accounting theory with an example.This text is divided into four parts totally: The first part, explaned the concepts...