Improvement Of Performance Management System Of B Company Based On Balanced Scorecard

With the gradual improvement of the domestic market,enterprises need to find a breakthrough in their own internal operations to improve the company's competitiveness in the market,and scientific,comprehensive and efficient performance management system for the internal operation of enterprises plays a decisive role The Balanced Scorecard as a performance management tool to the strategic objectives of the enterprise as a starting point,first build a strategic map,and then split it into the financial,customer,internal processes and learning growth of the four dimensions of the indicators,by the various staff Implementation implementation.In this paper,B Automotive Co.,Ltd.as the case object,designed to use the Balanced Scorecard in the B company,to build a strategy-driven,overall balanced performance management system,in order to improve the company's internal operations.In the text,the first is a brief exposition of the company's current situation,analysis and pointed out the company's current performance management of several problems:First,the lack of targeted assessment of the contents of the indicators,the second is to set the performance objectives is not conducive to communication and collaboration,Third,the use of performance results inadequate.Then,the feasibility of the Balanced Scorecard is analyzed and discussed.It is concluded that the Balanced Scorecard is applicable to Company B and can help the internal operation of the company.In the specific design process of the Balanced Scorecard,the SWOT strategy analysis was carried out first on the case company,and the strategic map of the company was built on this basis.Combined with the actual situation of the current performance management of the case company,the strategic map is linked to the Balanced Scorecard to develop the indicators of the company level Balanced Scorecard.The index weighting method is the weighting factor method,Indicators of the characteristics to design the appropriate scoring criteria.And then,according to the different responsibilities of the indicators,decomposition to specific departments,to build a sector-level balance scorecard.After the completion of the design of the Balanced Scorecard,but also for the implementation of the Balanced Scorecard,feedback and the use of assessment results,put forward some safeguards.At the end of this paper,the paper summarizes the whole process and summarizes the process and experience of B company in designing and constructing the Balanced Scorecard.It summarizes the enterprise's goal of building the Balanced Scorecard,,Followed by the choice of indicators to meet the actual situation of the company,but also focus on the implementation of the process of performance feedback and performance results.The marginal contribution of this paper is to provide a more scientific,reasonable and effective internal operating basis for Company B through the improvement of B's performance management system based on Balanced Scorecard.At the same time,the research of this paper has some reference significance for the enterprises that will introduce or are introducing the Balanced Scorecard.