Research On Performance Evaluation Of R Company Based On "BSC+KPI"

On September 29,2017,the Ministry of Finance issued the “Management Accounting Application Guide No.100 – Strategic Management”,which detailed the application guidelines for strategic management,such as budget management,cost management,operation management,investment and financing management,performance management,Enterprise management accounting report,management accounting information system,etc.Strengthening performance management in all aspects has become one of the top priorities of the current country and regions.In terms of performance evaluation,the integration of enterprise and finance must implement the transition from “financial resultism” to strategic traction,and Strengthen the guidance of corporate strategic goals for performance evaluation.Performance evaluation continues to develop along with the development of production and operation activities.The earliest appearance is the performance evaluation system with accounting profit as the core indicator.After that,the evaluation system with goal-oriented and strategic orientation as the core,such as BSC,KPI,EVA,EMBA,etc..However,due to the current intensification of competition among enterprises and the expansion of enterprise scale,the traditional performance evaluation methods can not meet the needs of enterprise development.The application of BSC or KPI alone has its limitations.Therefore,some scholars have tried to propose the integration of BSC and KPI to build an enterprise performance evaluation system.This can not only make up for the shortcomings of using a certain method alone,but also closely link the strategic goals of the enterprise with the performance evaluation indicators,and truly realize the purpose and role of performance evaluation.This paper takes R Steel Trading Company as the research object and takes the performance evaluation theory as the guidance.Through the questionnaire method,Dimensionless method,analytic hierarchy process and other qualitative and quantitative analysis methods,the performance evaluation of R company is studied and found: R company's evaluation system is not perfect,the evaluation indicators are set irrationally,the implementation evaluation process is in the form,lacks effective feedback from the lower and lower levels,and neglects the enterprise performance incentive management;therefore,its existing performance evaluation method is difficult to effectively realize the long-term strategic goals and vision of the company,and R company should improve performance evaluation methods and methods.According to its own development needs,build a performance evaluation system based on BSC+KPI R company,and tries to apply the system to R company,using the four dimensions of BSC to select KPI indicators for each dimension.It can not only realize the strategic decision and objectives of R company,but also carry out standardized quantitative evaluation.By analyzing and evaluating the performance of R Company in the past three years,and proposing safeguards for the implementation of the system,better grasping the dynamics of the company's performance evaluation will help improve the company's performance level and promote the company's progress and long-term development.Summarize management experience to provide reference for other companies in the industry,so that decision makers can objectively,fairly and accurately grasp the current development of the company and determine the future development trend of the company.