Tobacco Industrial Enterprises Optimize The Indicator System

Benchmarking as one of the three most popular strategic management theories in 20th century, was introduced into the tobacco industry in 2009,its original purpose was to tap the potential within the industry,through the discovery, improvement, strengthening the weak links in the main grass-roots marketing,to enhance the overall strength of the industry as a whole to address the economic crisis.At the same time,they want to input the most economical allocation of resources, to achieve the goals of enhance management power, cost control and increase labor productivity. But the introduction of Benchmarking in tobacco industry still in the initial stage,,after a period of practice,slowly revealed the weakness of the existing index system of Benchmarking,such as excessively attach importance to financial index,but inadequate attention to intangible assets and intellectual assets, therefore,an urgent need of the tobacco companies is to improve on the Benchmarking index system.In this article,the author recalling the development of the theory of benchmarking and Balanced Scorecard in the first place,then introduced benchmarking study's status quo,comprehensive consideration on corporate strategy of the company,at last the aurhor decidide use Professor Kaplan's Balanced Scorecard application of theory to build business-to-standard indicators system.It not only includes the financial indicators,also include customers,internal business processes and organizational learning and development and other non-financial indicators to supplement the single financial indicator, by which a causal relationship between non-financial indicators together as a" drive of future financial performance." Based on the analysis of business performance evaluation,from a financial,customer, internal business processes,learning and growth dimension,the tobacco companies can built a index system which was considered more effective,and an example of the optimized index system for authentication,Purpose of this study is not only built an indicator optimization system for the enterprise,but to make managers' concept shift from a single financial indicators to comprehensive consideration the balance of of financial and non-financial indicators,external and internal indicators,the front and lagging indicators, from a strategic view to think the development direction of the enterprise's future.