Application Of Balanced Scorecard In N Company

At present, the world economic structure is undergoing tremendous changes, China will not be separated from them. In the face of the changing global economy, Chinese enterprises how to gain a firm foothold in the competitive environment, and then come to the fore, the need to strengthen the management and improve their competitive strength. The most effective way to contribute to this goal is to establish a set of scientific and perfect performance evaluation system, so as to implement the strategic objectives of the enterprise’s development into the daily production and management activities. The performance evaluation system of state-owned enterprises in China has experienced several decades of development and improvement, which has played an active role in the rapid and healthy development of enterprises in the early period of planned economy and reform. However, with the continuous improvement of China’s market economy and the acceleration of the process of economic globalization, the performance evaluation system of state-owned enterprises has become more and more important. Widespread emphasis on financial value reflect; in order to achieve economic growth in the value of the immediate short-term or good results and report data, at the expense of long-term healthy development of enterprises will focus on the assessment of excessive cost; put on production performance results of the assessment, can not reflect the dynamic process of production and operation of enterprises in a timely manner, resulting in the implementation of the strategy with the actual production and operation of enterprises to form a larger gap. In order to solve these problems effectively, this paper introduces the balance score card, and provides reference experience for the establishment and improvement of enterprise performance evaluation system.The BSC development course, main content, theoretical origins are analyzed, to clear the BSC localization in the enterprise performance evaluation and BSC application in enterprises of our country. Through comparative analysis on the application of BSC, of success implement BSC prerequisite and the Balanced Scorecard of the advantages and disadvantages of are summarized. Finally, in the N Corporation as an example, in a comprehensive, scientific analysis based on the performance assessment of the current situation and problems, and puts forward the BSC evaluation system, from the financial level, customer level, the flow of the management level and learning and growth in the face of the assessment of company n problems have offered the suggestion of the implementation of the improvement in, and further points are needed to further efforts in the research and direction.