Research On Performance Evaluation System Design Of M Water Supply Company Based On Balanced Scorecard

China's water industry has long been in a natural monopoly position,the enterprises generally lack of competition consciousness,and the performance evaluation level is relatively backward,the overall level of enterprise management and other competitive market-oriented enterprises have a greater gap.M water supply company is S City Water Group,a water supply enterprises,in recent years,with the price,raw materials and other costs,the operating costs increased year by year.Only by strengthening internal management and excavating cost control can enterprises realize their profits.Therefore,improving the overall performance of M water supply company is of great urgency to reduce costs and promote efficiency.Balanced Scorecard as an effective tool for strategic implementation,gradually decomposed into executable performance evaluation indicators from the enterprise strategy,through the completion of the indicators to promote the final implementation of strategic objectives.Balanced Scorecard as an effective tool for strategic implementation,gradually decomposed into executable performance evaluation indicators from the enterprise strategy,through the completion of indicators to promote the ultimate implementation of strategic goals.The Balanced Scorecard supplements the quantitative evaluation and qualitative evaluation,combines the financial indicators with non-financial indicators,which can achieve the consistency of enterprise,department and individual goals,improve the strategic executive ability of enterprises,and achieve the strategic objectives of enterprises.Based on the research of balance scorecard and theory of performance evaluation,taking M water supply company as the research object,this paper analyzes the present situation and problems of M water supply company performance evaluation.Through the strategic analysis of M water supply company,we set a strategic target for M water supply company to develop a set of performance evaluation index system for M water supply company and set goals and action plans,improve performance evaluation process and enrich performance.Finally,the paper puts forward the implementation guarantee for performance evaluation system of M water supply company.