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Research On Performance Evaluation System Of Company B Based On Balanced Scorecard

Posted on:2022-05-30Degree:MasterType:Thesis
Country:ChinaCandidate:Y WangFull Text:PDF
GTID:2492306518453824Subject:Master of Accounting
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Nowadays,the Chinese government is actively advocating a low-carbon and environmentally-friendly lifestyle,and people have a deeper understanding of green travel,and the new energy automobile industry has also experienced a blowout growth.At present,the competition in my country’s new energy automobile industry is becoming more intense.New energy automobile companies want to expand the market,give play to their competitive advantages,and achieve sustainable development of the enterprise.They need to build a performance evaluation system that conforms to the actual situation of the enterprise.The balanced scorecard performance evaluation method is adopted by many companies at home and abroad because of its systematic and comprehensive advantages.At present,new energy vehicles basically still use the traditional fourdimensional balanced scorecard,which may not be conducive to the company’s sustainable development.In order to comply with the current management requirements of the new energy vehicle industry,this article selects company B,a leader in the new energy vehicle industry Carry out case studies,and build a balanced scorecard evaluation system that introduces social responsibility dimensions based on the actual situation of Company B.This article is mainly composed of six parts.The first chapter mainly introduces the background of the thesis,the research purpose and significance,the research content and methods,and the innovations of the thesis;and sorts out the relevant performance evaluation and balanced scoring at home and abroad.The literature on card performance evaluation.The second chapter is the related theories of the research,mainly introduces the related concepts of performance evaluation;different methods of performance evaluation,as well as the connotation,basic framework and advantages of the balanced scorecard,and finally introduces the theories related to social responsibility,which is the following research Foundation.The third chapter mainly introduces and analyzes the performance evaluation case of B company.First,it introduces the overview of B company,and then analyzes the existing problems of the current performance evaluation method of B company,and proposes that a new performance evaluation system can be constructed for B company.It also demonstrates that it is feasible and necessary to construct a new evaluation system for it.Chapter 4 takes company B’s strategic map as a starting point,constructs a new performance evaluation system,selects evaluation dimensions and indicators that are in line with the new energy vehicle industry,and combines the analytic hierarchy process and entropy method to make the selection of indicators more Scientific and reasonable.Chapter 5 proposes measures to ensure the implementation of company B’s performance evaluation system based on the balanced scorecard based on the newly established five-dimensional performance evaluation system of company B,in order to improve company B’s performance evaluation system and provide a reference for the entire industry.The main research conclusions drawn in this paper are as follows: It is feasible to introduce a performance evaluation system based on the five-dimensional balanced scorecard for company B,which is in line with the actual situation of company B.The five performance evaluation dimensions designed are intertwined and clarified.The company’s selection of performance indicators should be continuously adjusted to match the company’s strategic goals,make up for the shortcomings of company B’s original performance evaluation system based on financial indicators,and reflect company B’s commitment to social responsibility and improve The brand image is improved,and the competitive advantage of B company is improved,and the sustainable development ability of B company is expanded.
Keywords/Search Tags:Balanced Scorecard, new energy vehicle, Performance evaluation system, Analytic hierarchy process
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