Balanced Scorecard Strategic Performance Evaluation Of The China Tobacco Hunan

Based on the Balanced Scorecard and its intrinsic strategic management thought, this dissertation studied the structure of Strategic Performance Evaluation System of tobacco industry, which is a practical problem having great applicability.Through the investigations in the historical formation of enterprises, the market environment and the study of historical evolution of the relationship between performance evaluation, this dissertation find that performance evaluation of enterprises which go with the production and management activities, will not only affect the effect of corporate governance and business development, business management also needs to be changes in the form and business and the market to adjust the characteristics of the environment. As an important management tool, Balanced Scorecard broke through the limitations of the financial targets as a single performance measurement tools and reached balance in some aspects. Therefore, based on the advantage that the Balanced Scorecard performance measurement system can reflect an enterprise's consolidated operating conditions, help enterprises tending to balance and perfect, and the performance evaluation will enable business executives to quickly and comprehensively review their overall business performance and internal process performance from a broader area. Therefore, the Balanced Scorecard in corporate performance evaluation and strategic management have extremely important value in terms of contemporary business, for which the market environment is very complex and highly competitive.In this dissertation, based on in-depth analysis of the relationship between performance evaluation and corporate strategy, the basic principles of the Balanced Scorecard and its performance evaluation on the strategic business value, and through further analysis of our performance evaluation of the status of the tobacco business and its problems, combined with our the characteristics of the tobacco manufacturers and their faces political, economic and social environment characteristics, the author carefully elaborated on China's tobacco companies based on the Balanced Scorecard, build strategic enterprise performance evaluation system of the basic ideas and principles, as well as some design work for specific programs. This is a content of both the core content of this article, but also comprehensive embodiment of this value and innovation of the main research areas. Despite elaborated in great detail the tobacco companies in China based on the Balanced Scorecard, and built strategic enterprise performance evaluation system of the basic ideas and principles, it is worth noting because that the establishment of a scientific and rational enterprise performance evaluation system is a very complex systems engineering. BSC approach in the application of the establishment of enterprise performance evaluation system of the process should be treated differently according to the specific situation of enterprises. This paper proposed ideas and principles of construction of a general sense only as an analytical framework to use; however, we believe that this does not negate the value of this research.