Research On Performance Management For Automobile Manufacturing Enterprise Based On Balance Scorecard

Car is a symbolic product of modern civilization. Automotive industry reveals the comprehensive industry of a country directly, and it is also a touchstone which reveals the development level of national comprehensive industry. As an important part of the automotive industry, the large amounts of automobile manufacturing enterprises in our country play an important role in the growth of economy and the development of society, which can be embodied in many aspects as increasing the GDP, export, foreign exchange reserves, and fiscal income, also creating more employment. Therefore, the research on the performance management of automobile manufacturing enterprises will improve the core competitiveness and maintain the stable and healthy development of enterprises, leading important practical significance.Based on Balanced Scorecard(BSC), this paper carries out a study on the performance management system of automobile manufacturing enterprises, aiming at converting BSC from a frame to a tool which can be operated actually, and providing a common method for performance management in automobile manufacturing enterprises. The main contents are shown as follows:Through literature studying, this paper summarizes theoretical basis and assessment techniques of performance management, laying a theoretical foundation for future research. Based on understanding the development of automobile manufacturing enterprises, this paper carries out an investigation on the current status of performance management of automobile manufacturing enterprises through questionnaire and interviews, and the feasibility and necessity of introducing BSC performance management system is also introduced. According to the results of SWOT analysis, a common strategic map for automobile manufacturing enterprise was drawn. According to the four dimensions of BSC, this paper refines the assessment indicators of performance management for the automobile manufacturing enterprises, forming a performance evaluation index system, and has a specific interpretation on the index system. The indexes was weighted by using the analytic hierarchy process method(AHP), which strengthens the operability of the BSC. Simultaneously, an objective evaluation of the assessment results was carried out by using the fuzzy comprehensive evaluation method. Performance incentives is indispensable for a performance management system. Therefore, the positive factors of incentive management for automobile manufacturing enterprise was extracted, and the measures for implementing the incentive management was introduced in chapter four.On the basis of constructing the BSC-based performance management process for the automobile manufacturing enterprises, this paper carries out an case analysis on A company, which implements the BSC performance management: carrying on SWOT analysis, drawing strategic map, concluding the key performance indicators of performance management in A company, according to the strategic map, and using AHP as calculating index weighting, evaluating the performance, showing the decomposition process of BSC-based performance management.The value of this research lies in: serving automobile manufacturing enterprises, providing theoretical support and practical guidance for automobile manufacturing enterprises based on performance management in such aspects as the learning and growth of employees, the optimization of business processes, the improvement of customer satisfaction, and the achievement of financial goals; providing theoretical impetus for the automobile manufacturing enterprises in carrying out the strategic performance management; making a certain contribution to improve the performance management level of automobile manufacturing enterprise, accelerate the transformation of China to a powerful automobile industry country, and strengthen the competitiveness of China's automobile manufacturing enterprises in the international market.On the basis of previous research, this paper integrates the study framework of the automobile manufacturing enterprises based on BSC, making the the previous scattered study systematic, enriching the application of BSC in the specific industry. It is an innovation in this paper.