Research On Performance Evaluation System Of KD Dairy Company Based On Balanced Scorecard

In recent years,the dairy industry was in the situation of domestic trouble and foreign invasion.Because of the invasion of foreign products and the customers had lost faith in the poor quality of domestic products.The living environment of Chinese dairy enterprises is becoming more and more complex and difficult.Faced with such a fierce and difficult competitive environment,if the dairy enterprises want to occupy a place in the market competition,they must understand the environment clearly,and continue to make strategic adjustments to track the effectiveness of its strategic deployment.As for how to evaluate the effect of the strategic deployment,it is necessary for the enterprise to establish the performance Evaluation system according to its own development.As a performance evaluation tool,the Balanced Scorecard combines four dimensions include financial,customer,internal processes,learning and growth,with the financial dimension as the emphasis,and introduces the strategic management of company into the performance evaluation to measure enterprise performance in multiple angles.The paper depends on the method of combining theory with instance.First of all,this paper introduces the theoretical background of the Balanced Scored.Combined with KD`s industry environment and their own situation,carries on the analysis to the performance evaluation of the status and existing problems are pointed out,which leads to the necessity and feasibility of Balanced Scorecard implementation.Then through the analysis of KD company`s strategic target decomposition,from the financial,customer,internal process and learning and development of the four dimensions of refinement of the KD company strategic objective in each dimension,and draw a strategy map.According to corporate strategic objectives,this paper sets up balanced scorecard for departments and individuals.In the end,it needs to figure out the weight of evaluating indicators by using expert scoring method and analytic hierarchy process method,and make out the performance scores of the KD company in 2012-2015 by using the Balanced Scorecard designed.In this way,it can analyze the situation of each dimension for KD company in recent four years.And the it can put forward the improvement measures for KD company to help improve the management,enhance the competitive strength of the company,and bring value added to the company.