Study On The Theory And Method Of Enterprise Performance Evaluation

The progress of the society and economy and the intensification of marketcompetition has brought new opportunities and challenges to the development of modernbusiness. Face to these complex external environment, enterprises should improve theirability to be imperative, and operating performance is an important aspect of this ability.Therefore, constructing a scientific, reasonable enterprise performance evaluation systemto evaluate the operation and implementation of business, is not only to enhance the levelof development of enterprise, but also is the objective requirements of dealing withcompetition. This paper use the basic theory of management science and evaluationscience, discuss in depth the theory and method of enterprise performance evaluation bythe methods of comparative analysis, combine qualitative and quantitative analysis.This article starts form the concepts and purposes of the operational performanceevaluation, elaborates the research situation of the performance evaluation at home andabroad, and analyzes the current and main evaluation methods. Combining with currentsituation of our performance evaluation, this paper explores the evaluation methods andtheory to a certain degree based on the results of theory and practice in domestic andinternational business performance evaluation.Firstly, on the basis of the research results of analyzing and summing up thebusiness performance evaluation at home and abroad, the article comments the existingand related concept of the performance evaluation, and proposes the complete andcomprehensive concept of performance evaluation.Secondly, on the basis of analyzing the elements of business performance evaluation,combining performance factor decomposition, the paper constructs the evaluation indexsystem of enterprises performance, and explains the indexes of all levels in detail.Finally, this paper presents a multidimensional evaluative system model based onsynthesizing variety of models of performance evaluation, and takes16enterprises ofheavy industry as examples, in order to demonstrate the method and process of businessperformance evaluation.