Research On The Performance Evaluation System Of W Cement Enterprises Based On The Perspective Of The Five-dimensional Balanced Scorecard

Traditional manufacturing industry is the main body of the real economy and the core engine to promote stable economic growth.With the advent of the era of green industry upgrading and intelligent manufacturing,traditional industries are constantly transforming for their own sustainable development.At the same time,many local governments have imposed pollution emission restrictions on high energy consumption enterprises.More and more provincial and municipal environmental protection departments have implemented environmental rectification,and stop production and rectification for those who fail to meet the emission standards.As the representative of high emission enterprises,cement enterprises are constantly transforming into green factories for their own survival and sustainable development,"green,emission reduction,quality improvement,efficiency" has gradually become the focus of enterprise development.Therefore,it is also difficult to avoid the corresponding problems at the management level.A key management problem is how to formulate a reasonable performance evaluation system to truly reflect the performance evaluation system in the overall transformation of enterprises.At present,the academic research on performance evaluation has achieved fruitful results.The existing research results of evaluation system mostly adopt comprehensive evaluation,while the balanced scorecard can achieve the unity of long-term interests and short-term interests on the premise of considering both financial and non-financial factors,effectively solve the problem of the disconnection between enterprise performance evaluation and Implementation strategy,plug the "implementation loophole",and integrate Body reflects the business operation of the enterprise.After reading a number of essays,magazines and case studies about the application of BSC in Chines enterprises.Firstly,this paper clarifies logical link between the balanced scorecard system and the performance management of enterprises;then,in view of the performance management objectives of cement company W,which are seriously divorced from the strategic objectives,pay too much attention to the financial indicator,and overlook the environmental elements,etc.This paper puts forward a new performance evaluation model of five-dimensional BSC,which includes customer,internal operation,growth,environment and finance,.We hope to help cement enterprises to attract attention to environmental elements and other non-financial factors while combining their own characteristics,realize the transformation of company W to a new green industry,and provide a objective performance evaluation model that come into line with modern lean management to cement industry and other similar enterprises;finally,we will use the data obtained through in-depth interviews and questionnaires with senior managers of enterprises AHP determines the weight,constructs the performance evaluation system of W enterprise,and through the analysis of the performance evaluation results of cement enterprise implementing five-dimensional BSC,puts forward relevant suggestions and develops corresponding implementation.