| Performance appraising is a kind of methods which be used to analyzing the performance of the enterprise during the operation time, applying the given indexes system compared with some criteria. Performance appraising is in favor of the daily operation of the enterprise. It has a great significance on the operation of enterprises, directly connected to the maintenance of the core competency, so it's very important to the enterprise.The traditional methods of performance appraising based on the financial index have its limits, such as paying more attention to the financial index instead of non-financial index, disconnected to the enterprise strategy. BSC(the Balance Scorecard) is a new strategic performance appraising system combining the financial index to the non-financial index together, which is helpful to the traditional performance appraising system.In this article, we focus on the performance appraising system of Xiangtan Iron & Steel Company. Based on the analysis of its performance appraising system, we try to bring the BSC into the course of performance appraising, then designs the new performance appraising system for use. Firstly, we describe the background and the objective of the research. And then we make an introduction to the theory of performance appraising and BSC. Thirdly, after the thoroughly analysis on the problems of the present performance appraising in Xiangtan Steel & Iron Company, we, according to the requirements of BSC, redesign the performance appraising system from four aspects of financial index, client index, operation index and innovation index. At the end of the article we carry out the new performance appraising system in the company and have an evaluation. |
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