Applied Research Of BSC On The Travel Agency's Performance Evaluation In China

ABSTRACT: China has joined in WTO(World Trade Organization), which will effect alot to the managing environment of travel agency trade--one of the three mainstaytrades in tourism industry. If a travel agency wants to survive and prosper, it must establish a performance evaluation system that can reflect accurately its economic information and strategic direction to correct the enterprise's management measure and guide enterprise governors and employee's behavior correctly. But looked from the actual situation of the domestic travel services' performance evaluation system, most travel agencis' performance evaluation system still mainly take traditional financial achievement as evaluative system and has some problems as following, such as valuing short-term performance but taking long-term performance lightly; valuing the visible performance but taking invisible performance lighting; valuing resulting performance but taking process performance lightly, and so on. In new economic environment, how to evaluate travel agenis performance truly and entirely deserves to be researched. This paper is focus on this subject.There are five parts in this paper: firstly, the background and significance of research, and the depiction of domestic and foreign performance evaluation theory; secondly, the research of BSC, including the origin, core content, essential character strongpoint of BSC; thirdly, this paper analyzes the actual situation of the domestic travel services' performance evaluation system; fourthly, the research of construction of the performance evaluation system based on BSC which is also the core part of the paper. In this part, the paper explains how to ensure the enterprise's strategic at first; and then, this paper establishes a general performance evaluation system including financial index and non-financial index; this segment introduce the implementary process about performance evaluation system of the travel service in finally. At last, the analysis of application of the performance evaluation system based on BSC.