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Research On The Performance Evaluation System Of M Company Based On Balanced Scorecard

Posted on:2022-05-31Degree:MasterType:Thesis
Country:ChinaCandidate:J LiFull Text:PDF
GTID:2492306557478294Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
Performance evaluation is an important link for an enterprise to improve its management level and achieve long-term development,and it is also an important guarantee to achieve strategic objectives.How to make a comprehensive,scientific and reasonable evaluation of the performance of the evaluation object is the difficulty of performance management.The balanced scorecard not only comprehensively and systematically evaluate the performance of the evaluation object in a multi-dimensional and multi-level evaluation method,but also can ensure the unity of the evaluation object’s performance and strategic objectives in the process of performance evaluation,which is an important management tools to improve the performance evaluation level.The thesis takes M company as the research object,mainly using questionnaire survey method,analytic hierarchy process,fuzzy comprehensive evaluation method,MATLAB software to study the performance evaluation system based on the balanced scorecard.First of all,the thesis expounds the current situation of performance evaluation of M company,analyzes and summarizes the existing problems of its performance evaluation,and explores the necessity and feasibility of introducing the balanced scorecard into the performance evaluation system of M company.Secondly,using SWOT analysis method to determine the strategic objectives of M Company,and drawing a strategic map according to the strategic objectives.Through the financial dimension,security dimension,internal business process dimension,and learning and growth dimension,the performance evaluation system of M company based on the balanced scorecard is constructed.The weight of the performance evaluation system is determined by AHP and MATLAB software.Thirdly,on the basis of the weight determination,the fuzzy comprehensive evaluation method is used to evaluate the performance evaluation system of M company based on the balanced scorecard with the help of MATLAB software,and the performance evaluation system is compared with the old performance evaluation system of M company according to the evaluation results.Through comparison and analysis,the constructed performance evaluation system is more comprehensive,the evaluation angle is broader,and the evaluation results are more reasonable.Finally,the corresponding implementation safeguard measures are proposed for the problems existing in the application process of the performance evaluation system of M company.The thesis hopes to improve the performance evaluation level of M company by studying the performance evaluation system of M company based on the balanced scorecard,and through the construction and application of the performance evaluation system,it can provide experience for the performance evaluation of home appliance enterprises,which has a reference effect.
Keywords/Search Tags:Performance evaluation, Balanced scorecard, Analytic hierarchy process, Fuzzy comprehensive evaluation method
PDF Full Text Request
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