Scorecard Applied Research In The Tobacco Distribution Business Performance Evaluation

Along with China entry WTO, the internal tobacco market will open and monopolization advantage will weaken, market competition becomes increasingly intensive Tobacco distribution enterprise is regard as monopolistic enterprise under the special seller and management policy of our country. Therefore, how to make a just, accurate and comprehensive judgment for the benefit and efficiency of enterprise management, how to establish enterprises performance evaluation which meet the demand of the tobacco market, adapt to the tobacco system reform, and produce due leading function to the management of the tobacco distribution enterprise satisfying the benefits of stakeholders, has become a very pressing question.The current tobacco distribution enterprise performance evaluation is based on the traditional finance indexes systems and its shortage is becoming obvious in the continuously changeable environment. Primarily, the shortages include the following aspects:(l) Emphasizing on the enterprise inner evaluation while lessening the social performance analysis; (2) Emphasizing the economic performance indexes while lessening the social performance indexes;(3) Emphasizing financial index while lessening non-financial index. These shortages will fail to evaluate the results of the enterprise in a scientific, objective, and positive way.According to the analysis of the tobacco distribution enterprise performance evaluation, this paper adopts the balance scorecard method put forward by Kaplan and Norton from four aspects, that is finance, thecustomer, inner process, study and grow up. At the same time, it makes use of the Delphi technique, AHP decision-support model and main composition analysis method to engender weighted index. As the result, we set up a new tobacco distribution enterprise performance evaluation.We selected 19 provincial tobacco distribution enterprises and Xiangzhong tobacco distribution enterprise as the practical application, through the calculation of the synthesis performance, we make compare vertically from time angle and horizontal from the industrial angle. After that we scoop out the information in depth, make further analysis and put forward advisable suggestion.