A Study Of Method And Application Of Dynamic Performance Evaluation Based On SD-BSC

Due to the advancement of information technology, current enterprises face borderless, boundless competition. One of the challenges faced by corporations come form internal turbulence of businesses, the other challenge comes from the pressure derived from outside environment. Under this environment, it is very important to evaluate the performance of operation management activities exactly. The traditional evaluation system of enterprise performance is based on the financial data and focuses on the financial evaluation. This system overemphasizes on acquiring and maintaining company's short-term financial results, but almost not involve in non-financial indexes which are very important for the companies to succeed in the competitive environment, which is disobedient with the new situation that companies are facing on global competition in information era and the management is transferring to strategic orientation, so the old performance evaluation system has to be improved.This dissertation firstly summarizes and analyzes the current research on performance evaluation thesis, and concludes the disadvantages of existing performance evaluation methods. On the basis of the research on interrelated contents of performance evaluation, this dissertation describes the basic thesis of Balance Scorecard (BSC) and analyzes its shortcoming which is not able to effectively reflect the problems about time delay and non-linear of causal relationship. Because existing evaluation methods lack in simulation, a SD-BSC model combined with System Dynamics (SD) is established to solve the problem in this paper. The dynamic performance evaluation method based on SD-BSC can reflect dynamic and complex causal feedback relationship and time delay, so it compensates the disadvantage of traditional financial...