Research On The Performance Evaluation Index System Of Wahaha Group Based On Balanced Scorecard

Against the backdrop of globalization, Chinese enterprises are facing competitions from both local and foreign enterprises. Performance evaluation system which uses financial indicator as the only indicator is no longer suitable for encouraging employees and maintaining enterprises’ competitive advantages. Meanwhile, the four- dimension balanced scoreboard theory, which includes finance, customer, internal procedure, and learning and growing, has been widely used in local and foreign large enterprises. Combining internal operation with long-term strategy and improving performance evaluation system are important for both daily operation and long-term strategy.This thesis takes a thorough research on the disadvantages of Wahaha Group’s current organizational performance evaluation system. By adopting balanced scoreboard method, the author analyzes the four dimensions, namely finances, customer, internal procedure, and learning and growing, and redesigns a new performance evaluation system based on Wahaha’s actual situation.According to their responsibility and strategy, the author divides Wahaha’s organizations into three categories: operating departments, management departments, administrative and supporting departments; and design different evaluation systems for the three categories accordingly. The new evaluation system is designed through determining the evaluation dimensions and key indicators as well as improving the current evaluation method. The research result of this thesis can unleash the working enthusiasm of employees and increase Wahaha’s core competitive advantages. It can also bring some thoughts and benefits to other companies in terms of improving organization performance evaluation.