| Comprehensive Evaluation of performance is a major theoretical issue of theaccounting profession and the business community, is now the core issue of research in thefield of business management. With the deepening of economic globalization, companiesare faced with complex living environment and intense competitive pressures, thetraditional single financial evaluation index system is difficult to adapt to this era ofdevelopment. Development and the advent of the information age economy, the singlefinancial evaluation system not fully reflect the overall performance of the enterprise,increasingly unable to meet the whole process of evaluation and monitoring. For businesses,the need for accurate and timely evaluation of the status of implementation of businessobjectives, therefore, essential to establish a scientific and standardized enterpriseperformance evaluation system.This paper reviews the performance evaluation system at home and abroad about thetheoretical point of view, at the conclusion of the lack of the traditional performanceevaluation methods, based on the analysis of research conducted by J company businessobjectives, performance evaluation method proposed using Balanced Scorecard, so that J inthe internal and the external indicators index, balanced financial indicators andnon-financial indicators, short-term and long-term indicators index between. This paperanalyzes the actual operation of J company performance evaluation, performanceevaluation for J’s theoretical problems of rigorous scientific analysis, drawing on theBalanced Scorecard theory to improve the program, based on the proposal of buildingemployees, departments, companies Balanced Scorecard performance evaluation system, Jonly company in the past financial indicators to evaluate the situation is completelychanged.Through the performance plan implementation process cases timely feedback, theperformance outcomes of the discussions will be held regularly, carry out regular guidance,etc., to achieve the implementation of the strategy of the enterprise performance evaluationfeedback and supervision. J company’s previous performance evaluation with subjectiveimpressions of the situation can be changed by scoring on the company, department,employee three levels based quantitative assessment of the performance appraisal methods.In the year-end bonuses, salary adjustment programs, training system, profit sharing,organizational development, career planning, staffing, and other aspects are taken intoaccount the content of the performance appraisal results, highlighting the true meaning of performance appraisal, performance appraisal results in the past a single application Thesituation was changed.Balanced Scorecard as an effective management tool, more widely used in enterpriseperformance evaluation. In terms of corporate performance evaluation, the BSC has manysuccessful experiences can learn from these experiences for enterprises to establishperformance evaluation system, has very important significance. This paper analyzes theactual operation of J company performance evaluation, performance evaluation for J’sproblems in theoretical rigorous scientific analysis, drawing on the Balanced Scorecard toimprove the program based on the theory put forward should build employees, departmentsBalanced Scorecard Performance Evaluation System company, J only financial indicatorsof the company in the past to evaluate the situation is completely changed. Meanwhile,through theoretical analysis of this paper, the performance evaluation system, not only forthe company to design a suitable development of J and scientific and standardizedperformance evaluation system, and by running the performance evaluation system toachieve the strategic goals of the company J Management and optimization. Meanwhile,the paper also hope to provide a viable performance management reference model forsimilar enterprises in management and performance evaluation of the strategic objectives ofthe aspects to provide a scientific and standardized management tools. |
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