Research On Optimization Of Performance Evaluation Index System Of Company S Based On BSC

High-quality development has become a new goal of my country’s economic development,and accelerating the formation of a perfect performance evaluation system is an important direction and era task for promoting high-quality economic development.For a long time,the phenomenon of empty talk about strategy has existed in all walks of life.The problem of strategy but no implementation is very serious.Because there is no effective performance evaluation system,managers cannot grasp the degree of goal achievement and the process of strategy implementation.Even if the strategy is properly formulated,the market positioning is accurate,and the company has sufficient resources,there are still inefficient operations that deviate from the strategic goals.Therefore,formulating an effective performance evaluation system and closely linking strategic goals for evaluation and feedback are significant to achieve corporate strategic goals and promote high-quality economic development.We first elaborated on the background,purpose and significance of the article,summarized and commented on the research situation,explained main content and article structure,and explained the technical methods used.We briefly introduced the overall situation of Company S and described its current performance evaluation system.We pointed out the problems in the current performance evaluation system of Company S,and deeply digged into the root causes of the problems.Next,we optimized the performance evaluation index system of Company S based on the balanced scorecard.Based on the strategic goals,we decomposed the strategic themes and specific goals according to the four dimensions of the balanced scorecard,and presented them in series with a strategic map.We then selected appropriate evaluation indicators accordingly,assigned weights based on the indicator’s contribution to the corporate strategy,explained the target value selection methods and scoring rules of each indicator,and completed the optimization of the performance evaluation indicator system.We also substituted the actual operating data of S company in 2019 into the two sets of index systems,and compared and analyzed the evaluation results,and initially confirmed that the optimized performance evaluation index system can more comprehensively reflect the strategic execution of Company S.Finally,we put forward safeguard measures from the aspects of personnel,organization,system,information system,etc.,to ensure that the optimized plan is effectively implemented in Company S.This research provided a solution to the problem of Company S having strategy but not execution,and also provided a blueprint for the design of stainless steel enterprise performance evaluation system.