The Construction And Application Of Performance Evaluation Index System Based On The BSC:the Case Of XX Group Company

In the early 1990 s, a Harvard professor Robert Kaplan, professor (Robert Kaplan and David Norton (David Norton) found that most of the enterprises at the time of performance management and evaluation, is often more important financial indicators such as revenue growth, profit rate of return and despise the non-financial indicators such as customer satisfaction, employee retention. Through a lot of empirical research, the concept of the balanced scorecard in the Harvard business review in 1992, January and February, the journal was first described by Robert Kaplan (Robert Kaplan, professor pointed out that traditional financial accounting system only evaluates the results of the backward factors, which can only be measured in the past has happened, and cannot find the enterprise leading driving factors, it will be conducive to enterprise prospective investment, therefore, the enterprise urgently needs to be an organizational vision and mission of the subdivision and become clear and feasible structure of performance indicators. Introduced the balanced scorecard method, can improve the former is given priority to with financial indicators of performance evaluation methods, to join the non-financial indicators, so that we can to the overall operating performance of the enterprise to make a complete evaluation, after nearly 20 years of development, the balanced scorecard has evolved into the strengthen enterprise strategy execution, one of the main tools for a large group enterprise implements the strategic planning and implementation to provide a lot of help, the balanced scorecard and therefore called for nearly 75 years the world’s most important management methods and tools.Along with our country opening to the outside world further, the enterprise faces competition from local companies not only, more faces enormous pressure from the international market competition, a good strategy formulation, implementation and evaluation has become the enterprise development direction, determine the development goals, the basic premise of planning implementation steps, and the construction of strategic performance evaluation index system, beneficial to enterprise’s internal and external environment and advantages and disadvantages of an objective and comprehensive analysis, helps to guide enterprises to form core competitiveness. For a new set of strategic performance evaluation index system, the balanced scorecard through balancing the financial and non-financial performance of the enterprise, short-term and long-term performance, external and internal performance to achieve the comprehensive evaluation of performance of whole enterprise and enterprise strategy implementation and revision of the target. The role of the balanced scorecard is not only for the enterprise created a involves the financial, customer, internal processes, and innovation and learning four different point of view of the new type of effective performance evaluation system, but also for the enterprise strategy management and performance evaluation, set up a bridge between overall performance through a comprehensive evaluation to guide the establishment of enterprise strategy, this will make the development strategy of enterprises designated out fits company’s trajectory, also conforms to the distance and the mission of the enterprise.The change in the past study, this article only do a simple introduction of the balanced scorecard theory and general analysis, based on the actual development situation of XX group company, through the elaboration of the balanced scorecard performance evaluation index system of dismantling and explore, adjust measures to local conditions to put forward a set of suitable for XX group company growth trajectory of practical performance evaluation system, this paper studies on the theoretical significance of the balanced scorecard to improve enterprise management efficiency, the enhancement enterprise provide evidence on the long-term development of the power, and for the balanced scorecard performance index system in local companies and providing practical significance and reference value.