Research On Wl Company Performance Evaluation Based On Balanced Scorecard

Gold has dual attributes of commodity and finance,and plays an important role in maintaining national economic security and financial stability.With the support policies to promote the development of the gold market,the gold mining industry in our country has made vigorous development.In recent years,during the rapid development of the gold mining industry,various problems have also been exposed.In order for gold mining enterprises to achieve stable and long-term development,we must seek the best route for our own development under the new policy situation.And the perfect performance evaluation system,not only can help enterprises find problems in operation,solve problems in time,increase the enthusiasm and initiative of staff,more directly for the achievement of corporate strategic objectives and services.Therefore,it is very important to explore the performance evaluation index system suitable for gold mining enterprises.Firstly,this paper defines the related concepts of performance evaluation and establishes the theoretical basis of related research on the basis of summarizing and combing relevant literature and materials.The main research object WL company is a precious metal enterprise which integrates prospecting,mining and beneficiation,and owns an independent mine.Based on the policy background and trend of the development of gold mining industry,this paper analyzes the current situation of WL Company’s performance evaluation,it points out that there are four problems in performance evaluation: the lack of awareness of performance evaluation of management,the deviation between evaluation objectives and enterprise strategic objectives,the lack of non-financial indicators in the evaluation index system,and the narrow application range of evaluation results,and analyse the necessity and feasibility of introducing balanced scorecard.Then the enterprise’s overall strategic objectives are subdivided into four dimensions of the balanced scorecard by drawing a strategic map,and the appropriate indicators are selected for each dimension,build a set of WL Company Performance Evaluation Index system,including finance,customer,internal business process,learning and growth 4 dimensions,27 specific indicators,use analytic hierarchy process to give weight,the calculation results of each index were scored by comprehensive scoring method.Applying the related data of WL Company’s 2019-20192021 to the new index system,analyzing its evaluation results,and proposing six safeguards for the implementation of the Balanced Scorecard WL company performance evaluation system,so that the new performance evaluation system can be effectively applied in WL company.Finally,through the design and application of the Performance Evaluation Index System,the paper draws the conclusion that the balanced scorecard can reflect the comprehensive situation of WL company from all directions and multiple angles,and points out the deficiencies in the research and puts forward the prospect.