Study On Performance Evaluation Of Diversity Strategy Based On Balanced Scorecard

With the recovery of the world economy,China's economic growth has been steady,information technology is developing rapidly,and market competition is more intense.In such a severe market situation,many enterprises have embarked on the road of diversification and transformation.Some have achieved scale expansion and new growth in profits,but there is no shortage of financial risks and failure.Therefore,whether the role of diversification strategy has a positive impact on the overall value of enterprises has become a hot topic among scholars.In evaluating the performance of enterprise diversification strategy,choosing a scientific and reasonable method is the effective guarantee of analysis,in other words,in the evaluation of the financial performance of enterprises,but also from all aspects,taking into account the performance of other non-financial indicators.This paper uses the balanced scorecard to evaluate the performance of the diversification strategy of the enterprise.First of all,by combing the theoretical basis of domestic and foreign scholars on diversity,balanced scorecard and performance research,this paper discusses the performance of enterprise diversification strategy and its limitations by traditional financial index,and compares the advantages of introducingthe balanced scorecard into the performance evaluation of enterprise diversification strategy.Secondly,the four dimensions of the balanced scorecard are taken as first-level indicators,and 20 second-level indicators are selected from four dimensions to form the performance evaluation system.Then the hierarchical analysis method is used to determine the weight of the indicators according to the expert scoring opinions,combined with the data of Risesun Real Estate Development Co.,Ltd.in the last five years to analyze the indicators,and through the calculation of comprehensive evaluation score to make a final judgment on Risesun's diversified strategic performance,Explain that the performance of the diversification strategy has a positive impact on the enterprise.Finally,the diversification strategy of Risesun's development is summarized,and the shortcomings of the research process are analyzed and the prospect is put forward.It is hoped that the analysis of this paper can introduce the balance scorecard into the performance evaluation of the diversified strategy,add the non-financial index on the basis of the original evaluation of the diversified strategy performance by financial index,and select a series of comprehensive indicators to evaluate its performance,so as to expand the research of the balanced scorecard in the performance evaluation;In this paper,Risesun Real Estate Development Co.,Ltd.is selected to implement the diversification strategy as the research object,which canprovide reference for other enterprises to implement the diversification strategy.