Theoretical Study And Application On Strategy Performance Evaluation System Based On Balanced Scorecard

The competence between the enterprises is becoming more and more fierce, because of the coming of the new economic. The implementation of the strategy management has become the development tendency in enterprise management. Constructing the strategy performance evaluation system is advantageous to measuring the enterprise performance comprehensively and objectively and is good to forming the core competitive ability, and further more is good to improving the strategy management level. As a brand new strategy performance evaluation system, Balanced Scorecard (BSC) is to evaluate performance, improve performance and strategic implementation and amendment by means of the interaction among such four factors as finance, customer, internal business and innovation and learning and consequently a strategy track can be illustrated. The BSC not only provides enterprises with a systematic framework of innovative performance evaluation, . but also brings up ideas and ways of the systematic combination of corporate strategies and performance evaluation, and the BSC makes the performance evaluation system a part of corporate strategic management as well.This paper gives an overall and systematical analysis of BSC on the basis of BSC theory and model and summary of overseas studies on BSC. The first part of this paper is the theory of the BSC, firstly, it expound the connotation, the integrant part, the frame and the main content. Secondly, it analysis the theory basis of the BSC, finally, give a comparation between BSC and EVA, state owned capital performance evaluation system illustrating the advantage of BSC. The second part of this papar is the innovation of this study, in this paper the method of construcing the index system and the evaluation model have been improved. Some management tools have been introduced to construct the index system, the Analytic Hierarchy Process (AHP ) is used to solve the multi-level of the measures, Grey Relational Analysis (GRA) is employed to solve the linkage of the measures. The third part of this paper has explained how to construct and implement BSC systematically. The construction of BSC on company, department and the personnel have been analyzed detailedly, the implementation steps of BSC has been expound, the essential...