Research On The Application Of Balanced Scorecard Performance Evaluation System

With the rapid development of global economy and the continuous deepening of the reform, enterprises have to face the great changes in the external environment, and to confront fierce competition. In order to win the competition, it is necessary to establish a set of scientific performance evaluation system so as to value the execution of enterprise strategic objectives timely and accurately. The Balanced Scorecard performance evaluation system has met this requirement. Balanced Scorecard is a set of performance evaluation system that consists of strategic management and the performance evaluation. Which focus on not only the traditional financial index, but also causation of future performance that originated from strategy.Through the introduction of the origin, strategic view and the interaction mechanisms of four aspects of the Balanced Scorecard, the thesis expatiates on its necessity and feasibility to introduce in this new and advanced tool, The strategy map shows that the performance evaluation system which is based on the company's mission, vision and strategy. It can be achieved through the perspectives of the organization's financial, customer, internal business processes, learning and growth, and establishment of specific objectives of above four And a series of interrelated key performance indicators which reflect the strategy, the successful cases also show the application of the balance Scorecard and provide the solution of current problems which exist in performance evaluation system, This thesis broke the limitation of the previous brand that say nothing but simple presentation and analysis when refer to it, and combine it with our enterprise performance evaluation, thus the Balanced Scorecard performance evaluation system provided some valuable advises to our enterprise in applications and development .