Study On Performance Evaluation Improvement Of X Company Based On Balanced Scorecard

With the steady and rapid growth of China's economy,the per capita national income and disposable per capita income are growing rapidly,which provides a huge market space for the development of leisure food enterprises in China,and leisure food has gradually become an indispensable part of people's daily consumption.At the same time,people are paying more and more attention to food safety,health,environmental protection,experience and other factors.Leisure food enterprises are facing greater challenges while improving their status.In order to enhance the competitiveness of enterprises,it is necessary to build an effective enterprise performance evaluation system.The application of balanced scorecard,a performance evaluation tool,can concretize the abstract strategic objectives,and measure the performance of enterprises from financial,customer,internal processes,learning and growth aspects.In this paper,the balanced scorecard is applied to the performance evaluation index system of X Company.Firstly,the current situation of the company is briefly described,the existing problems of the performance evaluation mechanism are pointed out and the reasons are analyzed,including the misunderstanding of the performance evaluation,the lack of correlation between the performance evaluation and the strategy of company,and the lack of systematization of the evaluation index.The necessity and feasibility of balanced scorecard are discussed.Then through SWOT analysis,the strategic objective of company is determined with management,and the strategic objective is decomposed.Starting from the four dimensions,the strategic objective of company in each dimension is refined,and the strategic map is drawn.The evaluation indexes are screened by questionnaire survey method,and the weight of the indicators is allocated by analytic hierarchy process.The balanced scorecard at company level,department level and employee level was constructed,and the evaluation indexes were dealt with dimensionlessly.The comprehensive performance of X Company in 2018 was scored by using the constructed balanced scorecard performance evaluation index system,and the performance of the company in each dimension of the previous year was analyzed to help the company find problems in time and improve its operation.Administration.Finally,after designing the balanced scorecard,some safeguard measures are put forward for theimplementation,feedback and application of the evaluation results of the balanced scorecard.The purpose of this paper is to provide a more scientific,reasonable and effective internal operation basis for X Company by improving the performance evaluation of X Company based on the Balanced Scorecard.At the same time,this study has a certain reference significance for small and medium-sized leisure food enterprises to introduce balanced scorecard.