Research On The Application Of Balanced Score Card In GC Company Based On Strategic Transformation

In recent years,the dairy industry is increasingly competitive,there are internal product quality "defects ",not trusted by consumers,there are many kinds of products imported,high quality threat.In order to adapt to the changing trend of market economy and the demand of industry,enterprises should take into account the external environment and internal operating conditions,and seize the opportunity to seek development.The performance evaluation system links the enterprise strategy with the management activity,has the vital function to the enterprise strategic planning and the execution management ability,whether the performance evaluation system is scientific and reasonable plays the decisive role to the enterprise strategic transformation success or not.Balanced Scorecard(BSC)as a New Approach to Management Accounting The performance evaluation system,with strategic objectives as the core,overcomes the shortcomings of traditional evaluation focusing on financial objectives,and can effectively promote the implementation of the strategy.Under the environment of enterprise's urgent need of transformation and development,it is imperative to construct the performance evaluation system suitable for transformation and development.Since the San Lu milk powder incident,the safety of dairy products has attracted much attention,the overall operation links of various hidden dangers,excessive additives,milk powder standard adulteration,drinks mixed with water,adulteration and other behaviors lead to frequent accidents,not only seriously harm the health and interests of consumers,but also hinder the development of dairy industry.Therefore,in view of the uniqueness of dairy industry,on the basis of the previous balanced scorecard four dimensions to expand,add the fifth dimension,that is,the security dimension.For small and medium-sized dairy enterprises,not only face the crisis of industry quality distrust,but also suffer the pressure of brand competition between Meng Niu and Yi Li two leading enterprises,at the same time,the performance evaluation system adopted is single,and the performance management is difficult to implement concretely.In order to win the market and development space,enterprises need to carry out internal rectification in combination with their own advantages,constantly create business opportunities to implement strategic transformation.The introduction of five-dimensional balanced scorecard not only emphasizes the strategic objectives of enterprises,strengthens enterpriseperformance control,helps enterprises achieve strategic transformation as soon as possible,but also solves the safety problems of enterprises,guarantees product quality and promotes the healthy development of the industry.Based on the case of GC enterprises under the background of strategic transformation,this paper studies the construction of performance evaluation system suitable for enterprise transformation and development.By analyzing the problems existing in the current performance evaluation system of enterprises,on the basis of theoretical research,the balanced scorecard is introduced to solve the problems.First,the principle of constructing five-dimensional balanced scorecard is clearly defined,then based on the strategic transformation goal of the enterprise,the strategic map is constructed according to the actual situation,and the security dimension is added while integrating the four dimensions of finance,customer,internal process,learning and growth.This paper considers from many aspects when constructing the performance evaluation system,combines the characteristics of dairy industry,under the premise of ensuring the product safety in an all-round way,measures the enterprise's past operating results while paying attention to the future development.By applying the performance evaluation system of balanced scorecard,the whole industrial model of strategic transformation of GC enterprises can be controlled from top to bottom,fully emphasizing the strategy and comprehensiveness of performance appraisal,improving the overall management efficiency of enterprises,and promoting the process of strategic transformation of enterprises.This paper constructs a performance evaluation system with security dimension,which not only provides reference for the construction of performance evaluation system of small and medium-sized dairy enterprises under the background of strategic transformation cases,but also for other enterprises in the dairy industry and food-related enterprises to provide new ideas and methods of performance evaluation,but also enriched the theory of enterprise performance management and case application research.