Application Research Of The Dynamic BSC Based On DEMATEL About Manufacturing Enterprise

The rapid changing competitive environment of modern business has put forward a claim to their performance levels. To adapt the fierce competition of globalization, it is necessary for the enterprises to build up a suit of dynamic performance management system reflecting the performance thoroughly. Scientific evaluation and system improvement have important guiding significance to promote enterprises developing in a healthy way. The opinion of traditional performance management tools only puts emphasis on the financial indicators, which has become outdated at the time the knowledge-based economy. To make up the deficiency, the Balanced Scorecard (BSC) has introduced three perspectives non-financial indicators to evaluate the performance more systematically.Though in the popularity, the restricted theory in the BSC is also questioned. Firstly the various indicators are in non-independence relationships. Using a weighted approach on performance evaluation indictors is not scientific, consequently hardly can the level of enterprise performance be evaluated accurately; secondly, since the strategy map and the linear one-way causal relationship of BSC can hardly depict the complexity of the business activities of enterprises, the short-sighted managers'thinking in the linear behavior is caused; what's more, while internal and external environment changing, the currently strategic objectives and indicators needing modifying, the BSC can hardly make timely adjustments to adapt to the new environment lacking of dynamic character. Therefore, it is necessary for the BSC to improve the theory of defects, to build up a causal relationship accurately described, which is a strategic performance management tool reflecting the complexity of dynamic business activities.In this paper, the possibility of BSC and SD combination is analyzed in both Commonality and complementarily. This research uses Decision-making Trial and Evaluation Laboratory (DEMATEL) to define the causal relationship among indicators. The feedback, time delay and non-linear problems within the BSC can be solved through the approaches of SD. Meanwhile the DBSC can be built up based on the DEMATEL and give the specific implement steps. In view of the defects of the performance management in manufacturing enterprises, an approach of dynamic performance management is put forward for manufacturing enterprises in the northeast of China and comprehensive empirical study is done, which provides theoretical guides and strategy support. That is of great value and realistic meaning for the improvement of the enterprise performance management.