| Since the beginning of the new century,the global business and economic exchanges have been changing and developing constantly,and the increasingly fierce market competition has become a "roadblock" for Chinese enterprises to maintain their survival and seek development.In order to enhance the market competitiveness of enterprises,we must focus on reforming the management of enterprises.Enterprise management is the core of the continuous operation and development of business entities,and an important part of enterprise management reform is the innovation of performance evaluation.An effective performance evaluation system can improve the management level of enterprises and support their sustainable development.With the evolution of new era,new market and new ideas,the traditional methods of performance evaluation can not meet the needs of enterprise development and reform.In the exploration and practice of experts and scholars,comprehensive and innovative performance evaluation methods came into being,showing unique advantages and functions,which were widely recognized and adopted by many enterprises as an important tool for performance evaluation.This is the Balanced Score Card discussed in this paper,which concretizes the daily assessment indicators of enterprises from different types and perspectives,such as financial management,customer management and operation management.It is a targeted evaluation of enterprises from different angles and at different levels,and can be used as a guiding principle for enterprises to realize their strategies,and can help enterprise managers achieve the strategic goal of stable and effective development.The research idea of this paper is to first introduce the meaning of performance evaluation,the concept of balanced scorecard and related theoretical basis;Secondly,through a brief description of the management status and organizational structure of HJ Company,this paper reveals that there are exposed practical problems in the performance evaluation system of this company,and makes exploration and analysis of the reasons,thus leading to the necessity and feasibility of optimizing the performance evaluation system with the balanced scorecard method;Thirdly,draw a strategic map,analyze the detailed decomposition of the strategic objectives and implement them in the production and operation process,and determine the relatively reasonable assessment indicators from the four different dimensions of the balanced scorecard according to the actual situation of HJ Company.Using EXCEL as the carrier,using AHP to empower the designed indicators and determine the final comprehensive performance evaluation system.Finally,the index values of different types which are difficult to unify the evaluation criteria are normalized,and the effectiveness of the performance evaluation system proposed in this paper is preliminarily demonstrated by using the comprehensive evaluation method,and some suggestions are put forward on how to guarantee and operate the brand-new performance evaluation system of HJ Company.On the basis of understanding and applying the balanced scorecard theory,combining with the characteristics of Chinese enterprises,and striving to conform to the current business situation of HJ Company,this paper demonstrates the necessity and feasibility of introducing the balanced scorecard into the performance evaluation system of HJ Company,designs various evaluation indexes at four dimensions and different levels for HJ Company,and initially forms an optimized evaluation system,in order to clarify the direction that HJ Company needs to pay attention to in the future development,thus helping HJ Company to improve its overall competitiveness and promote its long-term development... |