Research On The Performance Management Based On Balanced Scorecard Of The High-tech Enterprises

Performance management is important to enterprise's normal operation, which is advocated to conduct scientifically by many areas. Many enterprises and academics in performance management make numerous contributions actively, which provide a solid foundation to the development of enterprises. Although some high-tech enterprises have made performance management, have not achieved good results. The reason is the lack of a scientific performance management tool which is suitable for the development of enterprise. Therefore, the high-tech enterprises urgently need a comprehensive system of performance management.Traditional performance management tools focus on financial indicators, but neglect of non-financial ones and fail to combine indicators with strategies. Balanced Scorecard has inherited the advantages of traditional tools and made up for their shortages. This paper is different from others, which selects the balanced scorecard to make a set of a performance management system of high-tech enterprise.The paper collects a large number of data which contains domestic and foreign aspects of performance management and balanced scorecard. First of all, the paper begins with the concept and the content of performance, performance management, balanced scorecard and the high-tech enterprises, and sums up that high-tech enterprise need the balanced scorecard for the performance management urgently. Secondly, it analyses the performance management status and existing problems of Hefei High-tech enterprise in the form of questionnaires and its causes. Then, it designs a set of scientific system of performance management for high-tech enterprise based on the Balanced Scorecard, mainly from three aspects, that is, corporate level, department level and staff level and four dimensions, that is, financial, customer, internal operations and learning development to design the performance management system. Finally, the author selects one high-tech enterprise named M company in Hefei as a case to design a performance management system based on Balanced Scorecard for it.