Research On Performance Evaluation Of Aoya Company Based On Balanced Score Card

The building materials home market is the product of China’s reform andopening up,and has been continuously developed with the deepening of reform and opening up,economic and social development,improvement of people’s living standards,industrialization,urbanization,new rural construction and the rise of the real estate economy.Nowadays,China’s economic development has entered the "new normal",the real estate industry is also declining,the growth rate of housing decoration demand is slowing down,and enterprise competition is intensifying.What is the future of China’s building materials and home furnishing industry? With the fierce competition in the industry in recent years,Aoya has encountereddifficulties in growth.As an intermediate link between the production and consumption of building materials and household products,Aoya also faces the widespread circulation costs or channel costs in the industry.The problem,although it has been actively trying and exploring,and has invested a lot of manpower,material resources and financial resources,but also faces the problem of uncertain development prospects.In order to further improve the business level of the company and accelerate the development speed,Aoya also started reforms from internal management.In terms of human resource management,the original single performance appraisal management model is not sufficient to meet the realistic requirements of the company’s efficient operation and effective assessment and incentive.Based on the above situation,Aoya Company adjusted and improved its existing performance appraisal indicator system.This paper takes the balanced scorecard as the theoretical basis and takes Oya as the case study object.On the basis of its original performance appraisal system,a performance appraisal system with a balanced scorecard as its core is created.After a brief introduction to the basic situation of Oia Company and the performance appraisal,it analyzes a series of problems in the performance appraisal of the company,so as to improve it in a targeted manner.This is followed by the focus of this article,which is to design a performance appraisal system based on the balanced scorecard for the specific situation of the company.In this process,the company’s strategic objectives are clarified,and around this strategic goal,combined with the company’s characteristics as a building materials and home furnishing chain,the performance appraisal is mainly divided into four dimensions: financial dimension,internal business process dimension,learning and Growth dimension,customer dimension.Through the key performance indicators in these four dimensions to measure the performance of employees,and then decompose key performance indicators into companies,departments and employees,thereby creating a performance evaluation system in line with Aoya.Then,considering the problems and situations that may arise,a series of safeguard measures and countermeasures are proposed,hoping to ensure the effective implementation of the performance evaluation system.As a new way of performance management,the Balanced Scorecard has broken the long-term choice of using financial indicators as a measure of the company’s own performance in the process of performance management.In the process of measuring corporate performance,it not only includes the financial indicators of the enterprise,but also includes analysis of the future development of the enterprise,and decomposes the corporate strategic objectives into daily operations to achieve corporate strate and performance management.The combination of.This paper hopes that through the construction of Aoya Group’s performance management system based on balanced scorecard,it will help the future development of the company.It also hopes to provide reference and reference for other enterprises to solve performance management problems under the current domestic environment.