Research On The Design And Implementation Of Balanced Scorecard Of C Company

In the era of rapid development of science and technology information,the objective environment of global economic integration makes the decision-making management of enterprises unprecedented challenges,on the enterprise performance management methods and theories emerge in endlessly,balanced scorecard management tool is in this era background arises.As a systematic advanced management tool,balanced scorecard has been widely spread and applied worldwide since it was put forward by David and Robert Kaplan in 1992.based on inheriting the advantages of traditional performance management tools,balanced scorecard has paid more attention to corporate financial objectives and evaluated the degree of achievement of objectives more comprehensively.Balanced scorecard through the financial,internal processes,customers,learning and growth of the four levels of enterprise performance management to conduct a comprehensive evaluation,through improving the level of enterprise performance management,to achieve the strategic objectives of the enterprise.In order to construct a performance management system based on balanced scorecard,it is necessary to make clear the process of constructing the system.This paper holds that the performance management system guided by balanced scorecard mainly includes these links such as defining development objectives of enterprises,setting up a development framework and designing each level of scorecard.After confirming the process,we can design the projects that need to be constructed.Through an empirical investigation on the current situation of performance management in C Company,the author finds out the main shortcomings of C company that currently used performance indicators are not easy to quantify;the setting of indicators is not in line with the actual situation of the enterprise and is out of line with the strategic objectives;the evaluation is formalized and single;impractical establishment of information management system;unclear directing of performance appraisal results and lack of necessary performance communication and guidance,etc.,on which shows the necessity of constructing the performance management system guided by balanced scorecard: balanced scorecard helps to strengthen the internal management of C Company,improve its internal process,promote staff comprehensive quality,consolidate its strategy implementation and monitoring.Just because of these meanings and functions,the introduction and use of balanced scorecard can effectively solve the problems of performance management in C Company.