Optimization Of Company A Performance Evaluation System Based On The BSC

With the advent of the financial crisis of the21st century, a variety of competitive Chinese enterprises are facing unprecedented challenges, especially machinery manufacturing enterprises. It is a barometer of the world economy. When the economy is developed, there is the rapid growth in demand, and when the recession, business income that is bearing the brunt of the impact. Sustainable development has become increasingly important, and corporate performance management has become a hot issue of today’s domestic and international research. In order to be successful Enterprises, they have to deal with the challenges and regain the initiative. They need to develop a clear strategy and do this implementation. However, how to effectively develop and implement the company’s strategy is a serious problem faced by the managers and leaders of the Chinese enterprises.With Kaplan and David Norton’s Balanced Scorecard inception, through continuous development, it has become a powerful tool for the implementation of corporate strategic objectives and implementation of performance evaluation which is concerned by many Chinese enterprises. Although many Chinese enterprises have been or are trying to use the balanced scorecard as a performance evaluation tool, but the lack of theoretical foundation of Performance Evaluation and the Balanced Scorecard and the limited of the enterprise management level become a result of the ineffective in the balanced scorecard implementation.The paper takes the machinery manufacturing enterprises A for example, and intent to promote the performance evaluation of the small and medium-sized manufacturing enterprises. On the basis of summing up the research results of Chinese and foreign scholars, they select the key performance indicators in the basis of the Balanced Scorecard. and establish the small and medium enterprises performance evaluation, and then we evaluate the A company’s performance with the traditional performance evaluation and the performance evaluation based on the BSC. Finally, the paper proposes the matters which should be noted when implement the performance evaluation based on BSC.How the small and medium-sized manufacturing enterprises which is in-dominant in the supply chain enhance corporate performance management is a challenging issue. The paper aims to propose a performance evaluation tool for small and medium-sized manufacturing enterprises by case analysis of A Company, and assist the implementation and execution of corporate strategy within the company for improving business performance. So that SMEs can obtain a more long-term development.