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The Research Of Performance Evaluation Index System Of LX Studio Based On The BSC

Posted on:2014-01-26Degree:MasterType:Thesis
Country:ChinaCandidate:J Q XuFull Text:PDF
GTID:2235330398453091Subject:Accounting
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With the deepening of China’s marketization, the competition among theenterprises of our country is further deepened. The world financial crisis of2008has ahuge impact on China’s enterprises, and difficulties caused by this environment isparticularly evident in the small and medium-sized enterprises. In order to improvethe core competitiveness, enterprises not only need to improve production technologybut also need to establish a scientific and rational performance evaluation system tobetter measure their business performance, and maximize the enterprise value target.As a performance evaluation tool, BSC combines four dimensions of financial,customer, internal processes, learning and growth, focusing on the financialdimension, introducing corporate strategic management into performance evaluation,measuring corporate performances from multiple perspectives.This thesis adopts the method of Literature research and case study, throughseveral field surveys and data collection, Shandong Province representative LXStudios is selected as the research object and carries systematic analysis and researchto improve the verifiability and practicality of the study.First, the main concept and content of performance and performance evaluationis been introduced, several basic methods and their advantages and disadvantages arebeen cleared which laid a theoretical foundation for the application of BSC in the LXStudios.Then introduces and analyzes the development and the competitiveenvironment of enterprises of Shandong Province Studios. Combined with the actualresearch and questionnaire, the thesis makes specific analysis of the LX Studios fromtheir environment, strategy, mission and so on. LX Studios has developed rapidly, butjust like many Small Studios Enterprises it still face many problems, for example,the performance evaluation system is too simple and can not meet demand of theenterprise. BSC, as a strategic management performance evaluation tool, provides thecondition of improving enterprise performance evaluation system. Finally, accordingto the life cycle and the specific circumstances of LX Studios, determines the specificindicators of BSC from the financial, customer, internal processes, learning andgrowth dimension.Through the enterprise questionnaire and the balanced scorecard researchers scoring results, uses AHP to determine the right index balance of BSC to determinethe right weight, designs the appropriate and performance evaluation systemsuccessfully for LX Studios.
Keywords/Search Tags:BSC, Performance Evaluation, AHP
PDF Full Text Request
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