| BSC is applied as a comprehensive performance evaluation tool more and more extensively and it can measure corporate performance different angle from four dimensions of financial, customer, internal processes, learning and growth. Performance evaluation is a powerful tool to communicate corporate behavior and corporate strategy, it can help the enterprise to create sustainable competitive advantage. Scientific performance evaluation can measure performance accurately and hold the operating condition and strategic direction of the enterprise in time. Regarding the importance of performance evaluation, the article constructs a set of performance evaluation system on the BSC for subsidiary company of XN group.XN Group is energy business based in city gas supplying, it has not a set of scientific performance evaluation system for subsidiary company since the Group’s establishment. The article summarizes theory of performance management and makes analysis on the traditional performance evaluation theory. On the basis of relevant theory, the paper analyzes the performance evaluation and operation status of XN Group. The collection of information about XN Group is mainly through research methods of on-the-spot investigation and questionnaire survey. The article points out the causes of these problems in its current performance evaluation status. Based on the analysis, the article expounds the necessity of constructing performance evaluation system for XN group subsidiary companies. And then,the paper makes a clear definition and principles to the goals of performance evaluation combining with the company’s strategic goals and vision about XN Group subsidiary companies, formulating a strategy map as well. Based on these studies, the paper selects the subsidiary company’s important performance indicators from four dimensions of BSC and puts different weight with AHP. At last, the article constructs a set of scientific and perfect performance evaluation system for subsidiary company of XN group. Fuzzy Comprehensive Evaluation is adopted to obtain the quantified comprehensive evaluation results for performance evaluation system in the practice finally.On the one hand, the establishment of performance evaluation based on BSC can evaluate the performance objectively and accurately, on the other hand, it can improve management level to enhance the overall strength of XN group. Moreover, the author also hopes to provide reference for other gas companies by case study of XN group. |
