Reconstruction Of J Company's Performance Evaluation Index System Based On The Balanced Scorecard

Since 1990 s,as the economic globalization has become the trend of historical development,competition between enterprisese is more and more intense.Enterprise strategy is playing a bigger role in the development of enterprise.The enterprise should pay attention to the achiving result of the strategic target.The traditional performance evaluation method is confronted with lots of challenges as to fit well with the enterprise strategy,and it is urgent that a new strategic evaluation method which can fit well with the corporate strategy.In this context,the Balanced Scorecard emerges timely.Since its birth,The Balanced scorecard has become a hot topic for domestic and foreign experts and scholars.The study of the Balanced Scorecard extends from theory to application,and through the efforts of many experts and scholars,the Balanced Scorecard has developed into an effective enterprise management tool,the scope of application is constantly expanding,the applicability is continuously strengthened,covering almost all types of enterprises.U.S.media evaluates the Balanced Scorecard as the best tool for enterprise management.Experts and scholars didn't pay much attention to the Balanced Scorecard dimension,and the study of the dimension has a larger space.Unlike the west,the Balanced Scorecard was recently introduced into China,The main performance evaluation method is still the traditional performance evaluation method with financial indicators in China.The Balanced Scorecard as a new performance evaluation which have various advantages can adapt to the development of the times,can improve the management level of enterprise,can promote the development and growth of enterprise.This paper uses literature review,case analysis,mathematical statistics and other methods based on the performance evaluation and the Balanced Scorecard theory,and summarizing the relevant research results at home and abroad,analyzing the problems of J Company's performance evaluation methods in depth.According to the special sutation of J Company's operation,the writer want to set up a new evaluation method whitch is based on the Balanced Scorecard to improve the company's current evalution method.This article is discussed in five parts: the first part introduces the research results of the balanced scorecard at home and abroad;the second part introduces the theory of Balanced scorecard and its close relationship,such as strategic management theory,etc;the third part deeply analyzes the problems of the current performance evaluation methods of J Company;the four part introduces how to build the Balanced Scorecard in detail in the company.How to put it to use,we can do like this: The fist,we should draw the strategy map of J Company and resolve the strategic target;The second,we should combine the company's specific realities to design performance evaluation indicators which include financial dimension,customer dimension,internal processes,learning and growth dimensions and supplier dimension;The third,we should assign the weight of the selected index;The last,J Company's performance evaluation method based on the Balanced Scorecard is finally designed.The fifth part introduces a series of measures that need to be taken to ensure the smooth implementation of the Balanced Scorecard,including the establishment of related systems and organizational guarantees.The major feature of J Companys that the supplier has a large right,so this article adds the new supplier dimension to the design of the Balance Scorecard.There are tow reasons to do this,one is that it is better to facilitate the company's management,and the other is that it is also an attempt to study the dimension.The purpose of this paper is to build a new performance evaluation method that can meet the requirements of the enterprise's strategic goals by using the Balance scorecard to reform the traditional performance evaluation method.The new performace evaluation method is also scientific and reasonable...