The Application Research Of Balanced Scorecard In Enterprises' Performance Evaluation

In the modern knowledge economy society of high technology and informationization, with the increasing market competition, it is difficult for enterprises to develop outwards massively by its own strength. Cross-organizational cooperation is the trend of the times and strategic alliance as a kind of loose coupling intermediat organization gradually comes into public view. However the success odds of strategic alliance is not high, mainly due to the loopholes in alliance performance management. Therefore, performance evaluation has become an important research field of strategic alliance. Balanced scorecard as a widely accepted sub-system of strategic performance management making performance management and strategy management together, provides a strong method of performance management and tools of strategy management for enterprises.This paper firstly introduces the related performance theory in detail and leads to the balanced scorecard. Afterwards it gives an omni-directional display of balanced scorecard from the perspective of concept,dimension, advantages and disadvantages and then explicitly defines substance and connotation of the balanced scorecard. Secondly, the paper studies strategic alliance field mainly expounding connotation, constructional base, lifecycle of strategic alliance and details the development and deficiencies of performance evaluation in the field of strategic alliance. The former discussion lays the foundation for further research of this paper. Finally, it expounds the reason of choosing the balanced scorecard for extending research. Then based on the traditional balanced scorecard framework and individual participants with the thought of causalty chain of balanced scorecard and adhering to the logic of integration of motivation and results, this paper constructs dynamic performance evaluation system containing strategic alliance dimension combining the related theory of strategic alliance fields. This part focuses on the indexes of result and process in the dimension of strategic alliance and establishes the integrated evaluation system to implement the performance evaluation providing theoretical frame and the reference foundation for subsequent field studies. Meanwhile it analyzes pre-conditions of the balanced scorecard applied in enterprises. Namely enterprises need to construct good operating environment in advance, for example implementing the method of activity-based costing, cultivating the idea of the balanced scorecard, establishing the virtual cooperation across organizations. Alert risks such as selecting irrelevant indexes in the process of application and point out its effectiveness as a tool of managing alliance strategy and a guide for establishing alliance mechanism. At last it offers help for enterprises which participate in alliance for the better use of the balanced scorecard.