An Empirical Study Of The Application Evaluation And Optimization Design Of Balanced Scorecard In Enterprise

Since the birth of the balanced scorecard, many enterprises around the world have a great interest on the balanced scorecard and apply the management method in their own companies, and many companies think that the balanced scorecard has brought the breakthrough results for the company. The balanced scorecard is a mature and effective management tools which has high international recognition and wide range of application. Under the background of the rapid development of economic and the deepening of the reform of enterprises, the balanced scorecard has been introduced into domestic for the first time in1996, now there are many domestic companies that has applied the balanced scorecard as a performance management method. The range of application has a certain proportion. The balanced scorecard as a new management myth makes many enterprises are applied the method follow the crowds. However, the companies didn’t evaluate the effect of the application in enterprises after the introduction of the balanced scorecard for a period of time. whether it needs to be improved, whether it needs to be optimized, these questions are all need to study.This article adopts the way of empirical research, enterprise A is selected as a case. Firstly, the balanced scorecard application of enterprise A are introduced and analyzed. Secondly, questionnaire as breakthrough point is used in effect evaluation, and the questionnaire results is used to determining target customer interviews. Again in the aspect of optimization design, this article uses the method of four factors analysis to optimize the balanced scorecard goals. The article also uses the structural equation model to optimize the weight of the balanced scorecard,this break through the limitation of expert scoring method and the limitations of the analytic hierarchy process, at the same time, this also makes the weight assignment more objective and avoid the equalitarianism idea and subjectivity. Finally the paper summarizes the research conclusion, and puts forward the shortcomings in the study.This paper is intended to provide a universal method to more companies that have used the balanced scorecard, so as to help this companies optimize the balanced scorecard application. At the same time, the article can also give some companies a wake-up call, which is enterprises must pay attention to combine the theory with the practice when apply the balanced scorecard. And company should optimize the application constantly so that makes the balanced scorecard play its biggest role.