Study On Enterprise Performance Evaluation Of YS Company Based On Balanced Score Card

China is a big country with a huge demand of refined oil,and this demand is on the rise.To ensure the safe,fast and efficient transportation of refined oil is an important task that refined oil transportation enterprises must face.After several years of development,the pipeline transport has gradually replaced the traditional road transport in refined oil transportation.But the pipeline transport for refined oil in China started late.There is a huge gap between those foreign major oil companies and ours.How to compete with domestic and foreign companies with strong strength under the market economy is the main problem that refined oil pipeline transportation enterprises are facing nowadays.The basic premise of meeting the challenge is to understand the company's own performance and adjust the company's strategy promptly for different performance states.In order to study the performance evaluation of refined oil pipeline transportation enterprises,this paper takes YS company as an example.YS company is a refined oil pipeline transportation company under Sinopec Group.The main business of YS company is to supply petroleum products in Shaoxing,Jinhua and other regions of Zhejiang province.In the process of building YS company's performance evaluation system,this paper mainly uses the balanced score card(BSC)as a management tool.After Kaplan and Norton proposed the BSC,many scholars did extensive research about it at home and abroad,it has become an important tool to achieve corporate strategic goals and conduct enterprise performance evaluation.This paper summarizes and analyzes domestic and foreign scholars' researches on BSC.On the basis of the original four perspectives of BSC,"safety and environmental protection perspective"is added,so as to build a set of suitable enterprise performance evaluation system for YS company.Based on the BSC,this paper aims to build a performance evaluation system for YS company and provide theoretical support for the performance evaluation of other refined oil pipeline transportation enterprises.Firstly,on the basis of summarizing domestic and foreign scholars' research on BSC,the feasibility and necessity of introducing BSC into YS company's performance evaluation system are analyzed.Then,according to the specific situation,the enterprise performance evaluation index system of YS company was constructed,and the weight of each index was determined by the analytic hierarchy process.Finally,the constructed enterprise performance evaluation system of YS company was adopted to analyze YS's actual operation from 2016 to 2018,so as to prove the effectiveness of the BSC established in this paper.In addition,the operation situation of YS in 2018 was compared with ZH company,a same type company,so as to point out the deficiencies in YS's current management.