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Study On Application Of Balance Scorecard Of X Supermarket Chain

Posted on:2014-09-03Degree:MasterType:Thesis
Country:ChinaCandidate:A P LiuFull Text:PDF
GTID:2269330401983623Subject:Accounting
Abstract/Summary:PDF Full Text Request
Enterprise performance appraisal is a major research topic in today’s business community, thecurrent domestic chain enterprises there are many defects in the performance appraisal system.The main purpose is to establish the performance appraisal system within the enterprise in order toimprove the operational efficiency of enterprises, business activities in line with the strategicobjectives. This article found through thorough investigation and study X supermarket chain’sperformance appraisal system exists in the strategy is unclear, as the only assessment standards toa single set of financial indicators, these problems led to a short-term behavior of the managementprocess, the expense of the enterprise’s long-term interests, is not conducive to the sustaineddevelopment of the X-supermarket chain. Balanced Scorecard as a new performance appraisalsystem, corporate strategy, comprehensive evaluation of the four levels of financial, customer,internal processes, and learning and growth, not only makes the implementation of theperformance appraisal to the level of corporate strategy and balanced financial financial indicatorsand non-financial indicators, coordinated long-term and short-term indicators. Therefore, the useof the basic principles of the Balanced Scorecard, combined with X-linked supermarket industrybackground and operating conditions, its strategic design a performance appraisal system, whicheffectively solve the existing problems in the X supermarket chain performance evaluation.This paper summarizes the chain business performance appraisal of the current situation andthe balanced scorecard-based performance appraisal of the current situation, based on the use ofthe Balanced Scorecard performance evaluation status of the diagnostic analysis of X supermarketchains, and thus the use of the Balanced Scorecard the principle of X supermarket chains draw thestrategic map, then X to the supermarket chain’s strategy from four levels of design assessmentindicators of economic efficiency, service, commodity procurement and distribution anddevelopment capabilities, further decomposition strategy, and the analytic hierarchy processmethod, fuzzy hierarchy comprehensive evaluation method to establish the performance appraisalsystem, to ultimately achieve the strategic objectives of the X supermarket chains. The paperanalyzed at the end of the problems exist in the use of the advantages of the balanced scorecard performance appraisal system, and X supermarket chain performance appraisal system.
Keywords/Search Tags:Performance appraisal, Supermarket Chains, Balanced Scorecard, strategy maps
PDF Full Text Request
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