The Research On How To Establish Performance Evaluation System For BSC In W Pharmaceutical Enterprise

In the process of continuous development of economic integration and Informa ionization in the world,the enterprises carry out their own assessment and prediction from the point of view of seeking survival and development in the competition,and then make in-depth consideration of the enterprises themselves and the external market environment to make long-term development of the enterprise Out plan,and then fully integrated with the enterprise's development strategy for the performance evaluation system to create,so as to promote the strategic goals of the enterprise can be completed.Performance evaluation system based on the dimension of profit alone has many shortcomings,such as lag and short-sightedness,which cannot well combine the enterprise's own development strategy to fully display the value created by the enterprise,which makes it not well implemented the goal of modern enterprise performance evaluation.The performance evaluation carried out by modern enterprises has obvious development direction,which are both developed and obtained on the premise of value management philosophy.The non-financial indicators are used in the performance evaluation system,and the indicators that fully integrate the strategic goals of the enterprise are used to form a good evaluation system.In this paper,case analysis method and field investigation method are adopted to study the performance evaluation problem based on the balanced scorecard.This paper consists of six parts: the first part is the introduction,the purpose and significance of the research,the literature review,the research content,the research method and the technical route,as well as the innovation points of this paper;The second part is the theory foundation and the performance evaluation method;The third part introduces the basic situation of W pharmaceutical enterprise and the current situation of performance management and the cause analysis of existing problems.The fourth part introduces the applicability analysis of the balanced scorecard for the performance evaluation of W pharmaceutical enterprise.The fifth part is the optimization research on the performance evaluation of W pharmaceutical enterprises under the balanced scorecard.Firstly,based on the principles of strategy,comprehensiveness and cost,SWOT analysis is used to refine the strategic objectives of the enterprise.Secondly,the key performance evaluation indexes are selected from the financial,customer,internal process and learning growth level,based on the analysis of the internal operation of the enterprise and the strategic objectives.Then,the analytic hierarchy process is used to construct the judgment matrix to determine theweight of each index.Finally,the enterprise carries out the simulation test and the effect evaluation,and puts forward the new performance evaluation implement the relevant safeguard measure;The sixth part is the conclusion of this paper.This article through to W pharmaceutical companies to establish performance evaluation system based on the theory of the balanced scorecard,on the one hand,can carry on the objective and accurate evaluation of enterprise performance,on the other hand can improve the level of enterprise management operation,raise the overall strength of the enterprise.At the same time,I also hope to provide some reference for the performance management research of other small and medium-sized enterprises through the study of a case study of W pharmaceutical enterprises.