Research On The Construction Of B Company’s Performance Evaluation System Based On Balanced Scorecard

The market competition is intensifying.If an enterprise wants to stand out in the fierce competition environment and achieve long-term development,it must give full play to the value of all resources.A scientific and reasonable performance evaluation system is not only a necessary means to achieve corporate goals,but also a prerequisite for maintaining high quality and excellent management,and a necessary condition for realizing corporate strategies.As an effective tool for performance management,the Balanced Scorecard can help the management of the enterprise to carry out performance management in an all-round way,decompose the strategic goals,better integrate the resources of the enterprise,and improve the competitiveness and performance level of the enterprise.Therefore,establishing a scientific and reasonable Balanced Scorecard performance evaluation system is of great significance for enterprises to achieve long-term and stable development.The paper selects company B,which is mainly engaged in the R&D,design,production and sales of auto parts,as the research object,and focuses on how to establish a scientific and reasonable balanced scorecard performance evaluation system,aiming to help enterprises achieve long-term and stable develop.In the thesis,firstly,it introduces the theoretical basis of performance evaluation and balanced scorecard,analyzes the current performance evaluation status and problems of company B,and expounds the necessity and feasibility of establishing a balanced scorecard performance evaluation system.Secondly,decompose the company’s strategic goals,and combine the company’s vision,mission,values,and internal and external environment analysis to formulate and draw a strategic map that can clearly display the company’s strategic goals,strategic choices,etc.Next,use the expert survey method and the analytic hierarchy process to determine the dimensions,indicators,indicator weights and target values of the performance evaluation system.At the same time,for employee participation,communication feedback,system,cultural construction and other aspects,relevant guarantee measures for implementing the performance evaluation system are put forward.Finally,the 2021 data of company B is brought into the performance evaluation system for simulation operation,and the performance evaluation system constructed is scored and given feedback and suggestions,which proves that the newly constructed performance evaluation system is more objective and scientific,and more conducive to the strategic development of company B.implement.Through this research,it aims to provide a reference for B company and other companies in the industry to build a performance evaluation system.