| As the principal contradiction of Chinese society has been transformed into the contradiction between imbalanced and inadequate development and the people’s ever-growing needs for a better life,people are paying more and more attention to the quality of the dining table.The 315 gala,which has become the focus of netizens’ attention,has also exposed many problems in the food industry,and it has become a top priority to solve the problem of food safety in China.In this context,how to improve the utilization rate of resources and operation efficiency to improve their own profit space,so as to provide better products to seize the market,has become the top priority of the development of food enterprises.The performance evaluation system based on balanced scorecard is an effective means for enterprises to break through the old management mode and improve operating profits.Therefore,this paper starts from Company D and builds a performance rating system based on BSC according to its own business model and industry characteristics.Based on the four dimensions of traditional BSC,the new dimension of "safety and health" is used according to the characteristics of food industry enterprises to make the operation of BSC in Company D more targeted.The research object of this paper,Company D,is a food enterprise with a full set of production,processing and sales processes.Despite the great impact of the global epidemic on the economy,the company is still operating well,but its existing performance evaluation system is still slightly inadequate compared with its strategic objectives.After reading a large number of literatures related to BSC system and performance evaluation,this paper firstly summarizes the domestic and foreign literatures on the use of BSC,and introduces the operating conditions and organizational structure of Company D.After a preliminary analysis of its existing performance evaluation system,it is found that D Company’s performance evaluation system has problems such as narrow selection range of evaluation indicators,non-objective assessment scoring,connection between nurses’ internal processes and lack of feedback of performance evaluation results.It is in urgent need of a more reasonable and cash performance evaluation system to assist the company to achieve its strategic goals.After that,this paper subdivides the overall business strategy of Company D from five dimensions according to the strategic objectives of company D,selects a series of evaluation indicators through communication with the company’s management and reference to other literature,and assigns weights to each indicator through the analytic hierarchy process.After that,according to the constructed balanced scorecard indicator system,the pilot operation was carried out in Enterprise D,and the operating conditions of Enterprise D in the past five years were scored,and the deficiencies were found according to the scores of each dimension and corresponding suggestions were put forward. |
