Research On The Strategic Performance Evaluation Of L Company Based On The Balanced Scorecard

Nowadays,e-commerce has been closely related to people's life and work.With the booming development of e-commerce,b-end market has entered a period of rapid development and become a rising star in the field of e-commerce.Since the eighteenth big,efficient and transparent as the main characteristics of the electronic procurement the meteoric rise of B2 B quickly and to occupy a big proportion in the electricity,according to the iiMedia Research released "2019-2020 enterprise procurement industry Research report,B2 B market size of 25.94 trillion yuan in 2019,the data show that about 40% of the enterprises in China have adopted a" + "Internet procurement mode.However,with the improvement of the intelligence of B2 B procurement and the increasingly fierce competition in the industry,some problems existing in the initial development of B2 B e-commerce platform enterprises have become constraints to their survival and development,and the industry has not kept pace with the development of The Times in terms of enterprise strategic performance evaluation.In the study of office supplies procurement company in China is to study the mechanism of performance evaluation,the author found that the enterprise strategic performance evaluation system fails to keep pace with The Times,many companies to be able to combine performance evaluation and enterprise staff appraisal to from a strategic height to their own development plan,but the degree of combined with lighter,not real combine enterprise performance management and strategic development and construction of target consistency.Therefore,this paper constructs a new strategic performance evaluation system.At the same time,it puts forward the countermeasures to improve strategic performance evaluation and its enlightenment to other companies.The research of this paper is helpful to solve the problems closely related to the survival and development of enterprises,such as low management level and imperfect strategic performance evaluation.At the same time,the study of this paper is conducive to the enterprise management to overcome the disadvantages of only focusing on a single evaluation index and adopt a diversified evaluation system,and also provides theoretical and practical basis for other similar enterprises.This article will B2 B business representative of shenzhen L stationery co.,LTD as the research object,with strategic management,the balanced scorecard,the principal-agent theory and related theory as the research foundation,using the method of case analysis,literature collection,in combination with qualitative and quantitative method for the company to implement diversification path since decade strategic performance evaluation system to carry on the comprehensive system of research and analysis.First of all,through the overview of L company different content and current situation of the development phase of the performance evaluation system,with management and employee layers as the specific research object,from the whole of the performance evaluation system,evaluation content,evaluation ways from three aspects,it is concluded that the current performance evaluation system and enterprise evaluation index system of strategic targets,lack of pertinence and failed to meet the actual need,the performance evaluation way reality problems such as lack of institutional guarantee,on this basis,further discussed the introduction of the necessity and feasibility of the balanced scorecard;Secondly,the overall framework of the balanced scorecard was clarified,the strategic development objectives of L company were clarified,the strategic map of L company was developed,and the performance evaluation index system was elaborated from four dimensions,namely finance,customer,internal process,learning and growth.On this basis,analytic hierarchy process(AHP)technology was used to construct the balanced scorecard strategic performance evaluation index system.After consistency test,a four-dimensional strategic performance evaluation index weight system was obtained.The fuzzy comprehensive evaluation method is used to score the strategic performance evaluation system introduced into the BALANCED scorecard,and the total score is compared with the industry benchmark enterprises,which proves the scientific nature and applicability of L company's strategic performance evaluation system constructed in this paper.Finally,the application effect of the strategic performance evaluation system based on BSC in L company's finance,customer,internal process,learning and growth were discussed.Then,the internal and external safeguard measures for L company to implement BSC were explained,and the scheme proposed in this paper was further optimized.Through this article research the following three conclusions: first,through the L company strategic performance management evaluation system of research analysis,found that L company's existing performance management and evaluation is not comprehensive understanding of performance management,performance management and enterprise strategic targets,evaluation index system is not sound,single appraisal subject,appraisal result processing method is not scientific,etc,and analyzes the necessity of applying the balanced scorecard.Second,the use of balanced scorecard in the strategic performance evaluation of L company can prevent the separation of strategic objectives from the performance management evaluation system.At the same time,it also changes the company's previous performance management evaluation system model,which is based on qualitative indicators,so that the company's performance management level has been improved,making the performance management evaluation system more effective and scientific.Third on the company's existing L were studied on the basis of strategic performance evaluation model,based on the balanced scorecard to establish the financial,customer,internal process,learning and growth index system of four dimensions,in this paper,and from four dimensions of target decomposition refinement and received 20 indicators,can help managers and shareholders is clear to see the company's overall level of the real operation situation comprehensively and development growth ability,and through to the department and staff level of cooperation and decompose step by step,can ensure that L company to implement the strategic target,thus forming L company's core competitive advantage and ensure its healthy development for a long time.Therefore,it is feasible to design the strategic performance management system by BSC.