Research On Performance Evaluation System Of JQ Furniture Co., Ltd. Based On Balanced Scorecard

With the continuous progress of economy,performance evaluation has also experienced a development process from simple to complex,from single to comprehensive,from static to dynamic.Traditional Performance evaluation methods including Return on Investment Return on Investment,analysis and evaluation method,Key Performance indicators evaluation method,target Management method,Management by Objective,etc.,although these methods have been used widely in our country,it still exists in the traditional Performance evaluation methods index set unreasonable,excessive emphasis on financial indicators,defects such as Performance evaluation results can not reach the desired effect.With the increasingly fierce market competition,traditional performance evaluation methods can no longer meet the needs of enterprise performance evaluation.Based on BSC(Balanced Scorecard,BSC)of the new performance evaluation system to enterprise strategic target as the core,from a financial,customer,internal business,learning and growth in four dimensions enterprise performance evaluation content,according to the four dimensions of cause and effect,the enterprise strategic target layers of decomposition,finally broken down into specific performance evaluation indicators,realize the comprehensive appraisal of the enterprise.BSC overcomes the defects of traditional performance evaluation methods and achieves the balance between short-term goals and long-term goals,between internal and external enterprises,between financial indicators and non-financial indicators,and between lagging indicators and forward-looking indicators.Balanced scorecard provides a strong guarantee for the realization of enterprise strategy and is conducive to the sustainable development of enterprises.Taking JQ furniture company as the research object,this paper firstly introduces the balanced scorecard,performance evaluation,strategic management and other theories,and elaborates and sorts out a series of theories to lay a theoretical foundation for the subsequent research.By JQ company through on-the-spot investigation,in-depth understanding and analysis of current performance evaluation system,in view of the JQ company performance evaluation of the current problems,such as focus on short-term benefits,low degree of employee involvement,lack of performance evaluation of strategic orientation,and the imbalance of the different divisions of the company pressure,analyzed the JQ company introduces the necessity and feasibility of the balanced scorecard.And based on the JQ company strategy "industry leading influence in the market",from a financial,customer,internal business,learning and growth four dimensions for JQ company map strategy,determine the dimensions of evaluation indexes,using the analytic hierarchy process and expert scoring method to determine weights are the balanced scorecard,establishing suitable for JQ company performance evaluation system.Finally,it provides safeguard measures for possible problems in the implementation of BSC by JQ company.Through the research in this paper,JQ company is further helped to establish a performance evaluation system that is suitable for its own development,scientific and reasonable,so as to promote the enterprise to achieve strategic goals and achieve sustainable development.At the same time,it is hoped that the research in this paper can enrich the application research in the field of performance evaluation and balanced scorecard,and provide certain reference for the performance evaluation optimization of enterprises in the industry of JQ furniture company.