The Study Of Manufaturing Enterprises Performance Evaluation Under ERP Environment-expending Application Of Balanced Score Card

With the rapid developed commodity economy and increasingly heating market competition, maximize profits and enhance competitiveness comes into focus to modern manufacturing enterprises. Enterprise Resource Planning (ERP) system has over 20 years of history in manufacturing enterprises ,in China. A large number of Implementation cases manifest that the ERP projects merely receive a correct and complete evaluation from the strategic perspective. This situation is unfavorable to both the harmonization between the application of ERP system and the enterprise's overall goal, and the proper guidence and regulation to the operation actions of the enterprise, which encourage enterprise to improve its business circumstances.In this context, enterprises introduce enterprise strategy management system in the hope of obtaining sustainable competitive advantage and enhancing core competitiveness. The performance evaluation, which is a core management tool to guide and control the implementation of corporate strategy, has been highly regarded and substantially invested both in human and financial resources by many enterprises. However, the concept misunderstanding of performance evaluation exists in most companies. Moreover, the implementation of Performance Evaluation lacks of planning, scientificalness and systematicness.This paper reviews the basis of previous research and attempts to build a practical and effective management performance evaluation system with the principle of Balanced Scorecard combined with the department characteristics and the activity characteristics of the manufacturing enterprise in ERP environment.This paper firstly defines the meaning of enterprise performance evaluation and its role, then takes system analysis and studies of the framework, elements, indicator design of Balanced Scorecard, and analyzes its advantages. Then introduced expanded enterprise performance evaluation model based on the Balanced Scorecard in ERP environment and the rules and procedures of performance evaluation. Finally carries out a detailed design of performance evaluation indicator system.The main research is as follows:①Incorporated with ERP system's own characteristics, this paper expand the Balanced Scorecard to propose triangular cone performance evaluation model. The model mainly analyzes the factors affecting business performance from two aspects: non-financial factors, which build a solid platform for long-term development and strategic plan implementation of enterprises, constitute the bottom of triangular cone; financial factors, which present the lightspot to the stakeholders as a sensory indicator when business situation goes well, constitute the top of triangular cone. The model describes the "balance - imbalance - balance" endless forward develop cycle of the enterprises in ERP environment in detail.②In indicator data processing, based on the construction of evaluation indicator system, this paper carries out detailed process of evaluation indicator data. Through the empirical analysis, it creatively uses the fuzzy AHP combining with evaluation indicator system which is based on expanded Balanced Scorecard and implemented in enterprise management practice, which provide a new way to the enterprise management diagnosis.