Research On The Construction Of Performance Management System Of Small And Medium-sized Private Enterprises Based On Balanced Scorecard

With China's economy entering a stage of high-quality development,the domestic and international environment faced by small and medium-sized private enterprises has also changed a lot.Small and medium-sized private enterprises are facing tremendous pressure of survival,but at the same time,industrial restructuring,consumption upgrading and so on have created tremendous opportunities for their development.In order to seize the opportunity of the times and relieve the heavy market pressure,enterprises need to improve their core competitiveness and gain market leading position.To achieve market leading position,we must have many conditions to meet the requirements of multi-dimensionality.During the period of writing and research in this paper,it is found that most small and medium-sized private enterprises only focus on improving productivity or reducing costs,ignoring the importance of enterprise management.Performance management,as a crucial part of enterprise management,has obvious shortcomings.Based on this,this paper takes the Balanced Scorecard as the main tool and combines the enterprise development strategy to construct a performance management system for small and medium-sized private enterprises.The core includes the design of index system and the establishment of implementation mechanism.The integration and synergy of the two forms an organic and harmonious management and operation system,which supports the ultimate realization of enterprise strategy.This paper adopts the method of literature research and case study,after many times of data collection and reading,selected Shanxi JK Company as the research object.After being introduced and licensed by the general manager of the company,a longterm field research has been conducted in the company's location.Many first-hand data have been obtained and analyzed in detail and systematically to improve the validity and practicability of the system model and research conclusions.Firstly,this paper introduces the related concepts and basic processes of performance management,the legal definition and main characteristics of small and medium-sized private enterprises,and the core idea of the Balanced Scorecard theory in detail,so as to serve as the theoretical basis for the follow-up study.Then this paper takes the idea of putting forward,analyzing and solving problems as the main line of writing logic.Firstly,it elaborates JK company's overall operating status and performance management status in detail,and points out the main shortcomings.Then it analyses its defects,introduces the balanced scorecard management tool to build the performance management system,and makes up for the company's defects with its strategic perspective,comprehensive evaluation and other advantages.Finally,the paper describes in detail the construction process of performance management system of small and medium-sized private enterprises,including the selection of evaluation indicators,the determination of weight,the design of feedback process and salary system,in order to provide reference for the performance management of small and medium-sized private enterprises in China.