The Study Of Performance Evaluation System Based On Balanced Scorecard

In industry age, the competition model can not adapt to nowadays ,when the information and knowledge economy has been built up. The non financial factor is putting more and more influence on drivers of future financial performance .The strong competition between enterprises compel enterprises put great attention to strategy management for persistent development. Under this condition ,enterprises need a system ,the system can help to communication, measure and implement strategy. The balanced scorecard provides an important performance measurement implement.The thesis describes the Balanced Scorecard, an achievement assessment method, which swept quickly over the U.S in the 1990s. Its core is to evaluate achievement ,improve achievement and strategic implementation and amendment by means of the interaction among such four factor as finance, client , internal operational flow and study and growth and consequently a strategic track can be illustrated . So the evaluation index of the BSC embodies both financial indicator and non-financial factors such as customer satisfaction , inner operational process and study and growth etc. and makes those non-financials plays together as "future driving gear of corporate financial achievement". Both financials and non-financials , as the results of decomposition from top to toe ,come from corporate strategies, and then a two-way cycle of formation and improvement between strategies and goals come into being the BSC not only provides enterprises with a systematic framework of innovative achievement assessment, but also brings up ideas and ways of the systematic combination of corporate strategies and achievement evaluation ,and the BSC makes the achievement assessment system a part of corporate strategic management as well.Meanwhile, the final performance embodys that this thesis regards financial index as enterprise's profitability and management exists as the overall goal, and based on this, constructing analytic hierarchy model in level of enterprise's performance, pointing out enterprise operation performance influent enterprise long-term profit . Through the practice of the BSC in logistics enterprises, it offers beneficial reference for the enterprises of our country using the BSC.