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Application Of Balanced Scorecard In Performance Evaluation Of Logistics Enterprises

Posted on:2018-06-13Degree:MasterType:Thesis
Country:ChinaCandidate:M H HuFull Text:PDF
GTID:2359330515488296Subject:Accounting master
Abstract/Summary:PDF Full Text Request
With the increasingly prominent economic globalization, we ushered in the era of knowledge economy as the main feature of the enterprise itself, the performance of the evaluation began to become more and more important issues of corporate stakeholders.A good performance evaluation system can not only reflect the merits of the level of enterprise performance management more objectively, but also can prospect and portray the future growth trend of the enterprise, which will help the managers to better clarify the future Development goals, to complete the strategic vision of enterprises, and ultimately achieve sustainable development of enterprises. The logistics industry has become an important part of the international economic framework, but also to promote economic globalization, one of the main areas of development. Therefore, the domestic logistics enterprises must be clear their own strengths and weaknesses as the basis,according to local conditions to develop their own long-term development strategy for their own, and continue to develop, bigger and stronger. Only in this way, the domestic logistics enterprises in the fierce international competition in a firm foothold and achieve success, from the traditional warehousing enterprises, transport enterprises to the transformation of modern logistics enterprises, from the root causes to change the competitiveness of enterprises. The key point is how business managers to use scientific evaluation methods, from the system and strategy to improve the level of enterprise performance management. However, all kinds of large and small domestic logistics enterprises are still in the embryonic stage of immature, its own performance evaluation system is not perfect. This makes the enterprise beneficiaries more urgent need to constantly improve its existing management system on the basis of the implementation of a more scientific and reasonable evaluation system, so as to enhance the logistics business management and service quality, and ultimately make the logistics enterprises in the fierce Of the market environment to maintain adequate competitive strength, to achieve more value.Balanced Scorecard is an effective way to solve this critical problem. Balanced Scorecard, as an advanced strategic performance evaluation tool, can effectively evaluate the performance of enterprises and the implementation of the overall strategy,especially for those who are limited to the scope of performance evaluation of financial indicators of the enterprise, the balance scorecard has a very important practical significance. It is able to be widely concerned by various industries and the continuous application of this theory is to help enterprises to achieve strategic management and tactical management between the coordination and unity in the implementation of performance appraisal time to integrate the widely used financial indicators and Some of the less commonly used non-financial indicators, the comprehensive analysis of these indicators conducive to corporate strategy in the enterprise to achieve from top to bottom organic coordination and close cooperation, so that employees work hard to work together to complete the business goals and work hard. Although more and more organizations in the world believe that the Balanced Scorecard is the best tool for the development, communication, implementation, supervision and revision of the strategy,more than 80% of the world's top 500 enterprises have already developed the Balanced Scorecard Performance evaluation methods into the management and management activities, but the Balanced Scorecard in China's development is far from mature, many logistics business managers have a lot of understanding of its lack, or even did not know how. At present, the use of balanced scorecard in China's enterprises over the years,many outstanding companies to use the Balanced Scorecard is not optimistic about the results, the main reason is the lack of staff to understand the scorecard, the lack of senior management The support of the enterprise strategy is not clear enough, the design of the indicators is not reasonable, balanced scorecard cannot adapt to the existing management system and many other reasons.It is based on this, the research object of this paper is based on the Balanced Scorecard theory, using the literature research method, the comparative analysis method and the case analysis method, the detailed research on the Balanced Scorecard and the concrete application of the logistics enterprise in China Elaborated. Firstly, it summarizes the domestic and foreign scholars' research and summarization on the research status of Balanced Scorecard and Logistics Enterprise Performance Management, and explains the research background and significance of the topic, and explains the research methods and ideas. Then, Logistics industry and performance management of the status quo of the overview, and then introduce the theory of balanced scorecard, focusing on its concept, elements and key features; then, the domestic warehousing and logistics giant ZC company as a case company to study,Background and performance management of the status quo, according to its strategic objectives, to draw a strategic map in order to facilitate the establishment of the scorecard; Finally, the Balanced Scorecard used in ZC's performance management,through specific data processing, In the daily operation and management of the existing problems, put forward reasonable suggestions for improvement, and the Balanced Scorecard in the specific implementation process to pay attention to the place to explain.In this paper, through the analysis of the case, combined with the specific situation of ZC Company, the use of balanced scorecard this advanced theory to carry out specific performance evaluation, has some practical significance, but also on the balanced scorecard theory of the existing application direction once added. This paper aims to help our logistics enterprises to find the weak links in the management and management,improve the competitive advantage, so that the level of performance management to enhance the long-term strategic objectives continue to grow and develop, has a certain reference value.
Keywords/Search Tags:Logistics Enterprise, Performance Evaluation, Balanced Scorecard
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