Application Of Balanced Scorecard Methodology In Performance Assessment In Post Enterprise

Performance assessment is an important part of company management, and has always been the hot topic of theoretical and practical circles. In recent years, plenty of literatures have been translated and introduced to our country by researchers, and concerns have been expressed to the traditional performance assessment theories, in which the financial index is the center of evaluation. Meanwhile, many new performance assessment theories have been developed. Practical workers in companies also try to seek how to improve their own evaluation systems in connection with their actual business. In many assessment approaches, the Balanced Scorecard has been the focus of theoretical and practical circles and achieved success since its first introduction to our country. In recent years, studies and application of the BSC have developed really fast. With the speeding up of economic system reform pace in China and the moving forward of reform in Post enterprise, there are dramatic changes in the operating system, external environment, internal control aspects in Post enterprise, therefore, the old performance assessment system can not meet the requirements of the new Post enterprise and it is necessary to develop a new system. The purpose of this paper is to explore whether the BSC can be used to establish a new performance assessment system for Post enterprise and how to construct the new system, and to design and develop the new system based on the theory of the BSC.This paper briefly reviewed the theory and development trend of BSC, introduced the history and direction of Post enterprise reform, analyzed the nature, characteristics, structures, mission and strategic orientation of the new Chinese Post Group after the reform, and pointed out the disadvantages and basis of the traditional performance assessment system used by Post enterprise. Then after comparing several commonly used assessment models, the author proposed to develop a new evaluation system by using BSC. Based on the theory of the BSC, the author analyzed the Post enterprise from four perspectives, i.e. Financial, Customers, Internal Business Progress and Learning and Growth and the relation of each perspective, designed and developed a new assessment model for Post enterprise. Meanwhile, the paper also discussed the procedures, methods and issues need to be considered during application.This paper will provide the theoretical and practical guide for developing a new performance assessment system for Post enterprise by using the BSC. It will also provide useful information for other enterprises to develop their assessment systems.