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Non-financial Indicators in Enterprise Performance Evaluation System Used in Discussion
Abstract
In recent years, the enterprise performance evaluation is a clear trend in the performance evaluation index system of introducing non-financial indicators of performance evaluation, most analysis of economic theory that choice of the performance evaluation and incentive system should include financial indicators and non-financial indicators, it is generally believed that will non-financial factors and index into enterprise performance evaluation mechanism, can make up the defects of financial index itself, make more scientific performance evaluation e more reasonable. Enterprise in will introduce its non-financial indicators of the performance evaluation system process, try to dig those most in science, and long-term development of the enterprise the most relevant index. The balanced scorecard, as a kind of strategic management tool, realized the financial indicators and non-financial indicators fusion. For non-financial indicators in enterprise performance evaluation system in use when the discussion, begin from the performance evaluation of the relevant theories, this paper introduces the concept of performance evaluation, the traditional performance assessment content, limitations and enterprise performance evaluation of introducing non-financial indicators motivations; Secondly jinan steel the balanced scorecard as the research object, the use of non-financial indicators introduced in enterprise performance evaluation system in the specific application of businesses and achievement influence; Based on the jinan iron and the use of the balanced scorecard, expounds the non-financial indicators in enterprise performance evaluation system in the essful application of the enlightenment.
Keywords:The Performance Evaluation, The Balanced Scorecard,Non-financial indicators
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