The Application Of Balanced Scorecard In The Performance Evaluation Of E - Commerce Enterprises (B2C)

For any organization, performance evaluation is one of the core links of the production and business operation process. The process and results of performance evaluation are analyzed, to reflect on the past, now, future. At present, many enterprises still use the traditional performance evaluation based on financial indicators evaluation tool. In the non-financial indicators, there is not a recognized evaluation tool. With the development and popularization of the Internet, online shopping has become a part of people’s life, the electronic commerce enterprise. The increasing demand of the market, providing unprecedented opportunities for the rapid development of the electronic commerce enterprise however, will also face more intense and cruel competition. Different from the traditional enterprise electronic commerce business enterprise, tangible assets is relatively low, and even a lot of intangible assets can not be reflected in the financial, the traditional performance evaluation methods based mainly on the finance is no longer suitable for e-commerce enterprises, only from the financial aspect to measure, it is difficult to scientifically and reasonably reflect the performance of e-commerce enterprises. The performance evaluation tool presented new challenges, foreign scholars to measure non-financial performance has carried on the positive exploration, from single financial performance evaluation method to the evaluation method of the combination of financial and non-financial, is a big step forward in performance evaluation. Now more and more scholars and experts have the financial aspects of attention, but there has been no a scientific measure tool. Balanced scorecard, effectively solve the problem of non financial measure of performance, the performance evaluation and the strategic goal of enterprise combination, enterprises in the pursuit of performance, it also laid the foundation for the realization of the strategic objectives. In addition to financial, it also has three dimensions, namely, customer, internal processes, learning and growth. Through the evaluation of four aspects, can measure the scientific and rational enterprise’s overall performance level. In this paper, the Balanced Scorecard performance evaluation method of the introduction of e-commerce enterprise, integrating theory with practice, respectively from the four dimensions of electronic commerce enterprises to develop a set of performance evaluation index system.