Research On Performance Evaluation Of College Logistics Group Based On Balance Score Card

Performance evaluation as a tool for an enterprise management services is an important guarantee for a company growth and sustainable development, and also direct the firm’s strategic goals and business development. Since the 90 years, Balanced Score Card (BSC) as a strategic management system and innovative performance evaluation tools was widely concerned around the world; more and more enterprises successfully use the BSC to evaluate corporate performance, including some government agencies, non-profit organizations and many companies.Since the end of 90s last century, colleges logistics community reformed widely in our country, its direction of reform is to establish a modern corporate entities with their own decisions, self-financing, independent accounting, property rights. So college logistics group was established. Compared with a general social enterprise, college logistics group, as a special business organization formed under the background, was established in short time, its financial management and performance evaluation was still at the elementary stage. Therefore it is urgent to establish a performance evaluation system used in college logistics group. BSC as an effective performance evaluation tools is worthy of studying to apply it in college logistics group.In this article, the research situation of BSC and performance evaluation of chinese enterprises were reviewed firstly, then the literatures about performance evaluation of college logistics group were summarized in detail. Through the analysis, performance evaluation of college logistics group should be focused on deeply: when the BSC performance evaluation applied to college logistics group, its social and economic benefits should be considered.Secondly, through the analysis of the BSC theory framework and college logistics group characteristics, the applicability and limitation of BSC in college logistics group was described: the BSC’s four dimensions couldn’t evaluate the social responsibility of a college logistics group, so the content of BSC need to be expanded.Thirdly, based on corporate social responsibility theory, the social responsibility content of college logistics group was analyzed through the comparisons of social responsibility indicators and the BSC’s four dimensions, both of them have similarities and differences. So another dimension (social responsibilities) can be added to evaluate the social responsibilities of college logistics group. Based on the results, performance evaluation system model with five dimensions was established and the contents were also studied in detail to lists the indexes of all dimensions.Finally, the performance evaluation system with five dimensions was applied to X college logistics group. Through the study and results, some suggestions on application of BSC in college logistics group were promoted in order to provide examples of the application.This paper contributed in extending BSC to five dimensions, the dimension of social contributions was considered in.