A Study On The Application Of Balanced Scorecard With Five Dimension Based On Low Carbon Economy,in D Liquor Co.,Ltd

With the rapid development of economy and the continuous change of the market,it is necessary for the enterprises to seek a healthy and sustainable development,and have the core competitiveness.The development of management accounting the development of performance evaluation as a management tool to promote,as an effective means of supporting enterprise management,how to apply the performance evaluation system suitable to the enterprise of many experts and scholars to study direction.Balanced Scorecard as a set of scientific and comprehensive performance evaluation system can help enterprises to implement the strategic mission and promote the long-term interests.In order to adapt to the development of low carbon economy,low energy consumption,low emission,low pollution.Enterprises should pay more attention to the influence of their own development on resources and environment,and can no longer seek economic development at the expense of environment.Liquor industry is a kind of regional ecological resources,which plays an important role in promoting regional economic development.Therefore,the traditional fourdimensional balanced scorecard should be appropriately extended,the addition of fifth dimensions: resources and environment.D group in the face of industry adjustment and the impact of foreign brands,has been in the ongoing adjustment and improvement.The introduction of the five dimensional balanced scorecard is a modern performance evaluation system,on the one hand,it is conducive to the realization of enterprise strategy as soon as possible to achieve maximum economic benefits.On the other hand,it is conducive to the performance control of all aspects of the company,urging the company to fulfill its social responsibility.This paper first introduces the background and significance of the study,and expounds the relevant theoretical basis,including the theory of low-carbon economy,the common methods of performance evaluation,the Balanced Scorecard theory and the development of the fifth dimension.Secondly,by analyzing the current situation of the performance evaluation of the light group,this paper analyzes the four aspects of the performance evaluation of the company and the reasons,and puts forward the necessity of building a five dimensional balanced scorecard.Thirdly,this paper puts forward the construction principle of the five dimensional balanced scorecard,sets up the specific indicators of each dimension and assigns the weight.Finally,the implementation process is illustrated and the safeguard measures are put forward.