Study On Application Of Balanced Scorecard In The Performance Evaluation Of ML Co.,Ltd

With the continuous development of economy, performance evaluation has experienced a from simple to complex, from single to comprehensive, from static to dynamic development course, result oriented by process oriented to the double. The traditional performance evaluation methods including return on investment return on investment, ROI) evaluation method, key performance indicators(key performance indication(KPI) evaluation method, target management(management by objective, MBO) method of analysis, these methods have been in China’s enterprises are widely used, but there is a design index is not clear enough, too much emphasis on financial indicators, the implementation of poor effect of defects, the contents of the performance evaluation did not closely linked to the strategic objectives of the company. With the increasingly fierce market competition, the traditional performance evaluation methods can no longer meet the needs of enterprise performance evaluation.Based on the Balanced Scorecard(Balanced Scorecard, BSC) of the performance evaluation system of performance evaluation method to overcome the traditional shortcomings to a certain extent. The strategic goal of the enterprise as the core, from a causal relationship between financial, customer, internal operation and learning and growing four dimensions of strategic target layers of decomposition, the final decomposition for specific performance evaluation index of enterprise of comprehensive assessment, to achieve the balance of short-term performance and long-term goal of balanced, the enterprise internal and external balance, financial indicators and non-financial indicators, balance and the index of leading indicators lag. This is the successful implementation of the strategic goal of the enterprise to provide a strong guarantee, help enterprises to form their own core competitiveness and achieve sustained development momentum. This paper to Hebei ML Trade Co., Ltd. with the balanced scorecard card implementation process as the research object through carries on the comprehensive and detailed analysis, summed up the implementation of Balanced Scorecard successful experience of the small and medium-sized enterprises of our country, provide advice and reference for the construction of performance evaluation system for other similar enterprises. This paper first to explanation of performance evaluation and the Balanced Scorecard a series of theories, and then explains the balanced score card performance evaluation system for the implementation of the process, and then to the case company implementation of the Balanced Scorecard process of detailed analysis and conclusion: balanced scorecard implementation of the overall objectives of the organization, at all levels of the target to be more clear, balanced scorecard can be applied to strategic oriented small and medium-sized enterprises; the implementation of Balanced Scorecard to organizational performance report form and content more standardized.