Balanced Scorecard Performance Management Applications In Smes In China The Problems And Countermeasures

With the world's econominies intergrating into each other . with the fast development of information teconology, with the ever—fierce of competition. The enterprise succeded just because of owning capability on one side can not ever seen. The enterprise which have complete comptition capabilities inculding brands, teconology, humane resource, finance, scale, innovation which have sustainable competition advatages,balance score card method is a performance evaluation system which can help enterprise to establish appropriate strategy. Meanwhile it is a strategic management tool which can largely its capability in competition. Also it can evaluate the benefits—striving elements with a long—term and strategic goal. Specificly it evaluates enterprises' performances from the following aspects: finance, custoners, inter operation process and learning and developing abilities.The full thesis is divided into six totally.The first chapter is introduction.This chapter is based on the important which are played by the medium and small size enterprise and it also inlustrates the profound influence of the health improvement of midium and small enterprise to the national economy. So it seems very valuable to study the problem of management in the midium and small enterprise and provide advises under such background.Because performance management plays a important part in the bussiness anministation,so the application of Balanced Scorecard in the midium and small enterprise is the key point of this paper.And then,it introduces the way of study and analyze,the goals of this study and bluprint.The second chaper.The theory of Balanced Scorecard and anolysis,it first introduces the development of Balanced Scorecard briefly,and shows the four elements of Balanced Scorecard which are finance ,client,inner procedoue and study.Then the author introduces the specical part of Balanced Scorecard and tts forms ,time,space and other aspects which are from eight parts moreover . Iit also gives a brief introdcution of the core content and application of Balanced Scorecardin the performance management.The third chapter.The application of Balanced Scorecard in the medium and small size enterprise management.First we annlyze the situation of the medium and small size enterprise management and we find that most of the medium and small size enterprise which are investaged are not satisfied with their performance management.The fourth chapter is the problem analysis of Balanced Scorecard's application.There are several reasons leading to the uneffience of its application in the medium and small size enterprise.First,its application lack of related manager's suppporting.Second,the goal and strategy of enterprises are not clear.Third.they are not realy enough to its application.Fourth,information communication is not smooth..The organization frame is not suitable for its application.Fifth,blindly imitation and so on. Also the flaws of Balanced Scorecard have prevent its sperading.The fifth chapter gives some suggestions on Balanced Scorecard's application.Firstly,its effective application needs related manager's consideration.Secondly,the enterprises should complete its performance management system.Meanwhile,complete tranning for every grade employees is inevitable.