Research On Performance Evaluation Optimization Of A Construction Enterprise Based On Balanced Scorecard

As a capital intensive enterprise,construction enterprises have good industry credit and capital chain,which is the fundamental guarantee for them to obtain engineering projects and invest in project development and construction.In recent years,construction enterprises have entered a period of steady rise in the context of national infrastructure construction.Meanwhile,competition in the industry has become increasingly fierce.High-liability operation has become a common business mode of construction enterprises.How to ensure the improvement of the management ability of construction enterprises,reduce the risk of capital chain rupture and stimulate the innovation ability of enterprises is an urgent problem to be solved.Introducing performance evaluation management,from the Angle of view of the performance evaluation of enterprise operation ability analysis,finally to the company from employees to help construction enterprises department level improved,at the same time combined with BSC balanced scorecard principle,performance evaluation theory,from the source design performance evaluation index,scientific appraisal work,motivate employees to create more value for the enterprise,making employee development plan at the same time,make employee satisfaction at work.Theoretically,in the research of performance evaluation management,there are few studies that combine the current performance evaluation system of state-owned enterprises with balanced scorecard,economic added value and internal control of enterprises.In practice,insufficient attention and attention have been paid to the performance evaluation system of state-owned enterprises,and enterprises pay too much attention to economic indicators such as income and profit.Based on the above background,we studied the optimization of the performance evaluation system of state-owned construction enterprises,hoping to help enterprises improve the efficiency of operation and management and create more value for employees.This paper combines literature research and case study to study the selected topic.Firstly,the performance evaluation theory and balanced scorecard principle are elaborated to provide theoretical support for the following part.,in the field case,understand the city A work of the performance evaluation of construction enterprise,briefly describes the present situation A construction enterprise performance evaluation implementation,found from the present situation and analysis of existing evaluation index set too heavy financial index lack of rationality,lack of effective supervision and evaluation process ofinformation sharing,appraisal system and does not reach the designated position,the system design combined with the enterprise actual development needs.In the following part,the author proposes optimization Suggestions for the performance assessment system of A company based on the above problems,starting from the following three aspects :(1)establishing corporate strategy and optimizing and reconstructing assessment indicators;(2)optimize the performance assessment process;(3)establish a supervision mechanism for the assessment process.Finally,on this basis,the establishment of effective safeguards to ensure the smooth implementation of enterprise performance evaluation system.