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The Case Study Of Performance Evaluation System Based On The Balanced Scorccard

Posted on:2016-03-10Degree:MasterType:Thesis
Country:ChinaCandidate:Y ChenFull Text:PDF
GTID:2309330467983402Subject:Accounting
Abstract/Summary:PDF Full Text Request
As an important part of enterprise management activities, enterprise performanceevaluation effectively contribute to the development of enterprises, a set of more perfectperformance evaluation system and therefore it is particularly important. With the coming ofknowledge economy, talents, information, services, culture, strategy and other non-financialfactors has increasingly become the driving factors that influence the performance ofenterprise in the future; the fierce competition in the market also requires enterprises tostrengthen the strategy into action ability. In this case, the performance evaluation system ofenterprise a pressing need to balance financial factors and non-financial factors, contactenterprise development strategy and short-term action, makes the enterprise can remaininvincible in the market competition, the balanced scorecard is such a kind of evaluationsystem.The balanced scorecard is a kind of comprehensive, scientific performance evaluationsystem, including financial indicators also includes non-financial indicators, both based onnow look to the future, in order to ensure the smooth realization of the strategic goal ofenterprise. A survey shows that, in the "fortune" magazine published the500companiesbefore the world, there are80%companies adopt the balance score card system. In recentyears, the Balanced Scorecard in Chinese is paid more and more attention, more and moreenterprise application Chinese balance scorecard system.In this paper, firstly the theory ofBalanced Scorecard to do a simple overview, the second part introduces the background andcurrent management study A company this paper, next to the A company is how to build theBalanced Scorecard process performance evaluation system in detail, including strategyplanning, index selection, weight determination, scoring method and the follow-upmanagement and so on in this process, the two aspects of positive and negative experience,and to our country enterprise in detail the problems that should be noticed in the process ofdesign, the implementation of Balanced Scorecard, finally forecasts the development prospectof the Balanced Scorecard in China and future research. The purpose of this study is toexplore the practical application problems of the Balanced Scorecard in the concreteenterprise, only combined with the actual situation of enterprises to use, the balancedscorecard can realize its function and value. I hope this paper can provide the theory and practice of the proposed and reference for China’s strategic performance evaluation, especiallyset up for the A companies in the same industry enterprise performance evaluation system,there is some reference value.
Keywords/Search Tags:Strategic management, Performance evaluation, The balanced scorecard, Construction enterprise
PDF Full Text Request
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