The Research Of Enterprise Performance Evaluation Based On The Value Chain Accounting

Along with the economic environment changes, enterprise performance evaluation, as an important management tools, also has been constantly improved. But with the value chain accounting into people’s vision, Enterprise Performance Evaluation began to consider introducting the value chain accounting. The value chain accounting makes accounting activities from paying attention to the enterprise internal to focusing on both internal external relations of cooperation, from the internal value management to the external value management, and services for value added. The traditional enterprise performance evaluation mainly consider the internal financial performance, rarely consider external and environment. But in the highly competitive today, the internal and external environment (upstream suppliers, downstream distributors, customers and the trade competitors)all have very important effect on enterprise performance. So researching enterprise performance evaluation based on the value chain accounting is imperative.Evaluating the enterprise performance which based on the value chain accounting, starts from the internal and external environment, and considers the procurement production, sales which include all links in the entire value chain,and then draw enterprise comprehensive performance, recognize the value-added and non-value-added nodes,analysis reasons and take measures, guide the enterprise to make the right decisions,and finally realize enterprise value-added. The value chain, as the carrier, expand the scope of enterprise performance evaluation; Real-time monitoring, as the core, improve the effectiveness and accuracyof enterprise performance evaluation; Combining the characteristics of financial accounting and managerial accounting, promote the enterprise performance evaluation integrately and systematically development; All of these characteristics perfect the theory system of enterprise performance evaluation.The literature which apply value chain accounting to enterprise performance evaluation is few. The current literature are mostly theoretical description, which have few indicators design and related cases. In view of this,on the full understanding of the theory of value chain accounting theory and the enterprise performance evaluation basis,the author fistly build a new enterprise performance evaluation system,which is based on the longitudinal,horizontal and internal value chain,and then put forward to use fuzzy comprehensive evaluation method to evaluate enterprise’s comprehensive performance,and finally give an example to illustrate the new enterprise performance evaluation system how to apply in reality.The article has five parts:the first part is introduction, On the basis of the research background and significance,it conducts a literature review on the research status at home and abroad, and put forward the thesis’s research ideas and research methods; The second part introduces the related theory, including the basic theory of value chain accounting and performance evaluation theory. The theoretical framework of value chain accounting, include the logical starting point of value chain accounting, target, object, function elements and so on. The third part gives a brief introduction of traditional enterprises performance evaluation,and highlighted its defects. The fourth part is the main body portion, construct an enterprise performance evaluation system based on value chain accounting,which start from the elements of evaluation, index system, method, procedures and so on, and analysis combined with the specific case of a production-oriented enterprises. The fifth part is the concluding part of the article, make the conclusion and outlook.