Design And Application Of BH Performance Evaluation System Based On Balanced Scorecard

The performance evaluation is very important in the enterprise's strategic management.It is the essences of the strategic target and the basis of performance evaluation.In the current performance evaluation system of BH company just emphasizes the financial part,The performance evaluation is very important in the enterprise's strategic management.It is the essences of the strategic target and the basis of performance evaluation.Further,it doesn't consider the cost of equity capital when evaluating.For the above reasons,this article will use the balanced scorecard and the economic value added to design and analyze the performance evaluation of BH Company.In this article,firstly,I will make a summary theoretical basis according to research results of domestic and foreign scholars,including performance evaluation,the balanced scorecard and economic value added.Then I will analyze the current situation of BH Company's performance evaluation system.Due to the limited energy of author,the report just analyses the chemical branch and apply the strategic map to refine the strategic objectives.And then getting professional advice by questionnaire,and summarize the reference on the basis of expert opinion,considering the characteristics of chemical branch from financial dimension,the customer dimension,internal process dimension and learning dimension to determine the main financial indicators and non-financial indicators in performance evaluation.That not only reflects the results but also process.According to the information about chemical branch(2016)to calculate index value,and then determine the weight of each index by the analytic hierarchy process(AHP).The evaluation score will be resulted on the basis of the real value index,the target value and index weight to evaluate and analyze,and finally making the relevant implementing guarantee.Through the establishment of BH company performance evaluation system,it is advantage in solving problems in the current performance evaluation system of BH company,providing more effective methods of performance evaluation.An efficient combination of the performance evaluation system about chemical branch and other departments to guarantee enterprises' development of long-term stability and diversification.Meanwhile,it will achieve enterprise value maximization and create China's top green chemical enterprises.