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Application On Performance Evaluation Of The Balanced Scorecardin Shandong Jiajiayue Group

Posted on:2018-05-12Degree:MasterType:Thesis
Country:ChinaCandidate:X Y SunFull Text:PDF
GTID:2359330536977471Subject:Accounting
Abstract/Summary:PDF Full Text Request
Performance evaluation is an important topic of the enterprises concerned.Scientific and reasonable performance evaluation system can not only reflect the enterprise the management development,but also can provide guidance for the development of the enterprise,which plays a vital role to promote the realization of the enterprise strategic target.The balanced scorecard is a good tool of the performance evaluation,which regards enterprise strategy as the guidance,combining the short-term performance and long-term interests of enterprises,and it can reflect the evaluation of enterprise performance scientifically.Compared with the traditional performance evaluation methods,the balanced scorecard can reflect the management condition of the enterprise roundly,making it conform to the requirements of the modern enterprise management.Taking Shandong jiajiayue group as the research object,this paper expounds the application of the balanced scorecard in this retail enterprise.First of all,this paper reviews the relevant theories of performance.Evaluation and balanced scorecard,mainly includes the definition of performance and performance evaluation,the basic theory of performance evaluation,the function of performance evaluation and the common performance evaluation method.For the balanced scorecard,mainly contains its background,main contents,balance function,applicable condition,the design process.Then,the article expounds the present situation of the performance evaluation method of this group,and the analysis of the defects,it points out that the feasibility of implementing the balanced scorecard in the group,aim to determine the next guidance of this group,and introduces a balanced scorecard framework for it.Next,the article start to carry on the detailed elaboration,from the strategic target,strategic map drown to the design of the performance evaluation index,and then to the determination of index weight based on the construction of the balanced scorecard performance evaluation system stores,build a complete set of suitable for the enterprise performance evaluation system.At the same time,this paper discusses some problems in the process of the implementation of the balanced scorecard performance evaluation system and some advices are also proposed to ensure the effective implementation of the balanced scorecard in the group.Finally,the paper summarizes conclusions and further prospects.
Keywords/Search Tags:the balanced scorecard, Retail enterprises, performance evaluation, Analytic hierarchy process
PDF Full Text Request
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