Andimprovement Based On Balanced Scorecard System

With the downward pressure on the economy,increased market competition,companies have to adjust the strategy to enhance their operational management capabilities.However,the enterprise in the operational level of process optimization,the lack of a holistic concept.Business managers are often faced with the problem after the process optimization for the problem.There is not only the conflict between the process and the process,but also the resources.And then there is the more reform,the worse the situation of the operating conditions.On the other hand,after the enterprise development strategy,through the layers of decomposition,the implementation of the grassroots staff,often because of inadequate communication,resulting in the decomposition of the department goal is not consistent with the original strategic objectives.Therefore,how to form a strategy oriented process system has become a difficult problem to be solved.Based on the above background,this paper reviews the relevant literature.In order to study the theory and practice of the balanced scorecard,the process optimization is mentioned in the literature.At the same time,the process optimization itself is helpful to the realization of the strategy.The process optimization theory can be in good agreement with the Balanced Scorecard theory.This provides a way of thinking for the research of this paper.On the basis of the existing research results,this paper forms the following research ideas.Based on Anthony's management and control system theory,this paper puts forward the balanced scorecard system as a bridge to achieve the strategic and operational aspects of the optimization of the process of docking Kaplan.The key is how to use the balanced scorecard system to identify strategic processes and optimize.In this paper,literature reading,field research and questionnaire and other methods were used.Literature reading is mainly about books and papers at home and abroad.Field research using interviews,conferences and other forms of H company executives,middle and project staff conducted a total of more than and 20 exchanges.The questionnaire has been issued 4 times,and the effective questionnaires were analyzed.In the process of case study,this paper is closely related with the national economic development of the construction industry H company as a case study,using the closed-loop system of the balanced scorecard system five steps to achieve strategic docking,the level of operating steps are as follows:1.strategy formulation;2.strategy description;3.strategic process optimization;the 4.sector BSC level;5.test and adjustment.Specifically,first,the enterprise according to the results of interviews and SWOT analysis and other ways to develop business strategy;second,the use of strategic maps and the company's balanced scorecard description strategy.First determine the financial,customer and social responsibility dimensions of the results oriented goals.And then determine the internal processes and learning and growth dimensions of the target.Reference and questionnaire analysis,to determine the evaluation criteria and weights of the strategic goals of the formation of corporate level balanced scorecard;third,the two dimensions of BSC system of "internal management" and"learning and growth",which is the important strategic recognition process,which is the process of no great importance and,on the strategic process analysis and optimization.Finally,according to the needs of the optimized process management,adjust the organizational structure.This is the focus of this article,is also the most critical step;fourth,according to the new process of derivation of the performance indicators of each department;fifth,through the operation of the review and review of the strategy will be tested and adjusted.In this paper,the above five steps before and after the implementation of the situation of enterprises are analyzed,the balance of the use of the balanced scorecard system,the impact on the enterprise.Based on the case analysis,this paper formed the following views:First,the use of balanced scorecard system to identify strategic processes and optimize,is conducive to the realization of strategic and operational docking.Through the application of the system,the enterprise can concentrate on the key process of the strategic target,thus the management flow of the enterprise becomes a logical whole,meanwhile,the strategy can be improved to the ground.Second,there is an interactive logic relationship between the balanced scorecard system and the process optimization.Promoting the balanced scorecard system can effectively promote the process optimization of the company.At the same time,this kind of promotion is mutual,namely,the optimization of the operation process and the clarification of the organization structure can promote the implementation of the balanced scorecard system.Third,to the construction enterprise,in the strategic map to increase the dimension of social responsibility is helpful to the realization of the strategic objectives.The aim of quality,safety and employee's rights and interests is of great significance to the construction enterprise to realize the strategic goal.And these three can be classified as the dimension of social responsibility.The significance of this research is:First,to study the relationship between the balanced scorecard system and process optimization,at the operational level management into management accounting system as the framework,make the enterprise strategy to better ground;Second,discusses the balanced scorecard system in building business operations,and increase the the dimensions of social responsibility for the strategic map,the card has a certain reference to the construction enterprises to implement the balanced scorecard.