Research On Performance Management Of A Military Enterprise Based On Balanced Scorecard

With the up and down of the international political situation and the rapid development of the market economy,in response to the call for the conversion of military to civilian,civilian participation in the military,and the integration of military and civilian development,the private enterprise with R&D strength and customer resources has successfully joined the military industry and obtained market opportunities for rapid development.The establishment of a scientific and systematic performance management system in line with the actual situation of the enterprise is particularly important for the realization of the strategic objectives and long-term stable development of the enterprise,and plays an important role to promote the overall performance of military enterprises and the personal performance of employees.Taking the military enterprise as an example,this thesis applies the Balanced scorecard theory to enterprise performance management,and proposes a performance management system design based on the Balanced scorecard for the military enterprise.The article first briefly introduces relevant theoretical knowledge of performance management and Balanced scorecard,and then introduces the basic situation and current situation of performance management of the military enterprise.Through qualitative analysis and quantitative analysis of questionnaire survey,it summarizes four problems in performance management of the military enterprise: business objectives and strategic objectives do not match,performance appraisal is mere formality,performance evaluation system lacks fairness,performance index system design lacks operability,and the reasons for these problems lie in the following four points: lack of complete understanding of performance management,insufficient attention to performance management,lack of real implementation of performance management system,and difficulty in building indicator system.Through further in-depth analysis of the military enterprise,combined with the company’s strategic objectives,the company’s strategic map is drawn,and the company-level performance management system based on the Balanced scorecard is constructed according to the strategic theme,and the implementation strategy of BSC performance management of the military enterprise is formulated.Then put forward guarantee measures for the implementation of performance management from the aspects of organizational guarantee,system guarantee,and communication mechanism guarantee,and it evaluates the implementation effect of the military enterprise from four aspects: economic benefits,strategic implementation ability,organizational structure,and corporate culture construction.Finally,this thesis summarizes the existing shortcomings and prospects for further research.Through research,this thesis found that the implementation of BSC performance management in the military enterprise should achieve the following: establishing the concept of BSC performance management for all employees,promote the system through top-down linkage,establish the system implementation and feedback mechanism,and build a scientific indicator system driven by information.Through the case analysis of the military enterprise,this thesis provides a good reference value for private military enterprises to improve their performance management level,which can be effectively copied and extended to private military enterprises in the same industry.