Research On Strategy Performance Evaluation System Based On Balanced Scorecard

With the approach of Information Age, more and more enterprises come to realize the significance of strategy management due to the globlization of world economy. The Balanced Scorecard, which is the ideal method in the effective carrying out of enterprise strategy, shows all the strategy objectives in a map from the aspects of finance, customer, inner technoligical processes, study and increase. Meanwhile, the concrete measurement index, being the common and understandable reference for every employee, will also be derived in turn from the Scorecard, and come into all the employee's daily work and production goal.Except for the part of introduction and conclusion, the paper firsly gives an outline to the theory of strategic achivement evalution system of Balanced Scorecard, which is the theoriotical framework, and sumarizes the advantages of it. Secondly, in the combination of this system's construction and KPI ( Key Performance Index), the paper will go on finding out the cause and effect , drawing the strategic map and analyzing the construction of Balanced Scorecard in detail from the prospectives of enterprise, department and employee. Thirdly, the paper points out the carrying-out procedure and factors in success, introduces the related data-processing, which includes the data of nature determination, data of amounts determination,and the application of AHP in index evaluation. Lastly, exploiting the combition of case realization theory, the paper introduces the concrete construction process of the Strategic Performance Evalution System of Balanced Scorecard.Using the combination of theory analasis and case researach methodology, the paper points out the advantages and diadvantages of KPI and Balanced Scorecard in idea-designing, refers to the idea in the combination of them two and classifies the enterprise strategic objectives from the four aspects of Balanced Scorecard: enterprise, deparment, individuals, from the upper layer to the lower layer, considering the characteristic of their mutually complementary. The intergration of individuals, department and enterprise will be classified into the operatable index . The strategy in a long run and the action in a short run will be actualized into concret steps and can solve various problems, such as in the enterprise strategy's being consideration only by higher management personnel, the disjointments of employees'working direction and enterprise strategy, the disharmony in vertical and horizontal objectives in enterprise, the lack of efficency in strategy carrying out, the difficulties in index system designing. The introductory of strategy map presents the relation of each index audio-visually, solves the problems effectively in fixing the relation of each index in Balanced Scorecard, and make it to be practical.In the process of conveying the management idea and practical technology by various charts, the paper aims at making them two clearer and concreter and strengthening their dominant roles. On the other hand, the Strategic Performance Evalution System of Balanced Scorecard will seems easily to be understood, operated and carried out in order to help the enterprise with the strengthening of its strategy management.