Research On Performance Management Of GZ Cigarette Factory Based On Balanced Scorecard

The global economy was hit hard by the COVID-19 outbreak in late 2019,and it could be a long time before growth returns.The tobacco industry is no exception to the deliberate re-formulation of contingency plans in response to changes in the environment to deal with future uncertainties.According to the latest data of 2021 National Statistical Yearbook,the commodity market turnover of tobacco industry has decreased from 108.466 billion yuan in 2016 to 81.083 billion yuan in 2020,with a decrease rate of 25.32%.The situation is not optimistic.In the context of the epidemic,performance management optimization in the tobacco industry has been upgraded from importance to necessity.For GZ cigarette factory,in the current situation to explore the development route from many angles,in order to spend this unprecedented crisis.This paper integrates epidemic factors into the current situation of enterprise development,takes GZ cigarette Factory as an example,and carries out research on performance management.The main innovations are as follows: First,re-set the performance assessment targets of enterprises under the epidemic situation.Based on the Balanced Score Card(BSC),the assessment indicators are divided into four levels:finance,internal operations,customers,and learning and growth,repeatedly weigh the impact of the epidemic,re-set the performance assessment indicators and make them public.Second,the weight of indicators should be dynamically adjusted according to the repeated impact of the epidemic,so that the targets are in line with the development status of enterprises.In the research of this paper,firstly,the enterprise profile and the current performance management system of GZ cigarette factory are analyzed.Based on the data obtained from the questionnaire,the current situation of performance management in GZ cigarette factory was discussed in depth,such as employees’ insufficient understanding of the performance management system,low recognition of the performance management system,formalized performance appraisal,unfair performance appraisal results,etc.Secondly,it combs a series of reasons,such as employees’ insufficient understanding of performance management,poor performance communication,not strictly implementing the performance management system,unscientific performance index setting,etc.,and studies and analyzes the problems and reasons existing in the performance management of GZ cigarette factory.Finally,according to the epidemic factors,the performance management optimization scheme based on the Balanced Score Card is proposed and the specific implementation process is determined: dynamic formulation of performance plan,flat management of performance coaching and communication,combination of online and offline performance appraisal,and all-round application and feedback of performance appraisal.At the same time,in order to ensure the implementation of the performance management system,the following guarantee measures are proposed:ensure the fairness and justice of the assessment,strengthen the online performance management training,strengthen the online and offline assessment process management,and ensure the performance guidance and communication.