Design Of A Company Performance Management System Based On Balanced Scorecard

The management idea and the index setting of the Balanced Scorecard theory are systematic and scientific.Furthermore,it has obtained a great achievement in organizational management practice.However,due to theoretical insufficiency,there are many problems in practice,which mainly display in the following aspects:1?The strategy implementation centered on the interesets of the shareholders and customers is emphasized.The practice effect is subject to the organizational management level.2?Although the coordination is emphasized,the dominated top-down hierarchical management thought can not stimulate the organizational vitality.3?The Balanced Scorecard theory puts forward the importance of initiative and creativity of the grass-roots staff,but it relys solely on the strategic consensus and goal incentive to bring the unstable staffs initiative.These problems raise a series of obstacles in practice,such as the strategy communication and the implementation obstacle,the strategy execution and feedback obstacle,the performance evaluation and incentive transformation obstacle and so on.The aforementioned problems and obstacles are rooted in placing the"people" in the organization only as a tool for reaching strategies.The purpose of this paper is to design and establish a stable mechanism from the organizational perspectives,to mobilize the initiative and creativity of the whole staff,especially the grass-roots staff,and improve the overall power of the enterprise's operation and development.This paper takes the implementation and operation of Balanced Scorecard in A enterprise as the study object.According to the basic thinking of raising a problem-analyzing the problem-solving the problem,this paper uses the methods of literature reading,model analysis,questionnaire survey,statistical analysis,case study and so on to conduct an overall study of the Balanced Scorecard theory,A enterprise's performance management status,the introduction and reengineering of the Balanced Scorecard performance management system on A enterprise and the implementation and operation of Balanced Scorecard in A enterprise.In addition,this paper proposes to increase the "organization operation and development"dimension in the organization,choose the best grass-roots staff to join the new dimension in the form of part-time job,and to monitor,implement and feedback the organization operation and development work centered on the Balanced Scorecard.The study conclusions of this paper are shown as follows:1?The increase in the new dimension does not significantly increase the organization cost and can be quickly supported by the company's leadership.2?The organization structure is more flexible and adaptable.The working attitude and manner of the original management layer can be changed by active basic work of the grass-roots staff to flexibly achieve the organization management reform.3?By giving more comprehensive and important work,the enthusiasm and initiative of the grass-roots staff are greatly improved.