Research On Performance Evaluation System Of C Aluminum Inc Based On Balanced Scorecard

With the economic gloalbization leads to the increasingly fierce competition between enterprises,the original enterprise management mode has not adapt to the rapid economic development in the company,now the enterprise scale unceasingly is also expanding the company's managers put forward new requirements,these are forcing our enterprise innovation development model for change,changing to internal management.Enterprises need to constantly explore and study how to achieve corporate strategic objectives and methods of sustainable development.As an advanced performance evaluation tool,the balanced scorecard has been accepted by many famous companies in our country.At present,the performance evaluation system of China's electrolytic aluminum enterprises has a lot of shortcomings and deficiencies,in order to solve the problems existing in the performance evaluation on electrolytic aluminum industry's current problems,this paper will establish the theory of Balanced Scorecard performance evaluation system model for C Aluminum Inc based on the balance scorecard performance evaluation practice of design concept applied to the Aluminum Inc in C and try to establish a new performance evaluation system.Firstly,this paper introduces the background and significance of the balanced scorecard,and analyzes the research status of the domestic and foreign research on the balanced scorecard.In this paper the related theories of performance evaluation to be introduced,combined with the current status and evaluation of performance management of C Aluminum Inc,analyzes the necessity and feasibility of implementing C Aluminum Inc performance evaluation system based on the balanced scorecard.Then,this paper analyzes the strategic planning objectives and its performance drivers of C Aluminum Inc,and then establishes the performance evaluation index system of C Aluminum Inc,including four indicators of the balanced scorecard.In this paper,AHP is used to determine the weight of the index,and the comprehensive performance score is determined by the comprehensive evaluation method.Then the above performance evaluation methods were evaluated respectively in 2016 and in2015 C Aluminum Inc operating conditions,and compared and analyzed,pointing out that the improvement.The final conclusion is: the performance evaluation system based on the balancescorecard has the traditional performance evaluation,which can make up for thedeficiency of the original performance evaluation system.The research in this paper proves that it is feasible and effective to introduce the Balanced Scorecard into the performance evaluation system of C Aluminum Inc.In the concrete implementation process,comparative analysis of the operation of C Aluminum in 2016/2015,the analysis in the management of their advantages and is clear in the future,need to focus on the direction,will eventually result in the evaluation of unfavorable factors into favorable factors in the evaluation to promote the development of the company,improve the company the performance,so as to improve the overall competitiveness of the company.