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Research On The Application Of Balanced Scored Card In AY Performance Evaluation

Posted on:2018-04-30Degree:MasterType:Thesis
Country:ChinaCandidate:H ChengFull Text:PDF
GTID:2359330515988888Subject:Accounting
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The economy is growing rapidly in this world,especially entering the 21 st century,International competition is becoming increasingly fierce and sharp.China is in a period of rapid economic development today,and the way of enterprise management is becoming more international.With this economic environment,enterprise has gradually studied and pay attention to performance evaluation.With the development of science and technology,the wave of the Internet swept the whole world.Then a large number of high-tech enterprises come out.Some developed countries improve their comprehensive competitiveness by these high-tech enterprises.However,national or regional economic development is inseparable from the development of individual enterprises,and how to monitor or manage individual enterprises effectively has been approaching internationalization,scale,standardization.The operation of high-tech enterprises often requires the combination of strategic objectives and performance evaluation,and put the performance evaluation into strategic management process.In order to evaluate the performance of enterprises,we need a more comprehensive evaluation method,rather than only depend on the financial indicators.Balanced Scorecard is an effective tool for enterprise performance evaluation,and it is the strategic combination of strategic objectives and performance evaluation.Compared with the traditional performance evaluation method,balanced scorecard has obvious advantages.When it evaluate the performance of enterprises,the balanced scorecard system analyzes from the financial,customer,internal processes,learning and growth these four dimensions.It is based on the strategic objectives of the enterprise,trying to adjust the balance of all aspects as much as possible.It can overcome the shortcomings of traditional performance evaluation methods,which only depends on the financial indicators.It is the best tool for the enterprises to construct the performance evaluation index system.In this paper,the study is based on the AY company,.It combined with the actual situation of AY company,using analytic hierarchy process,and design a performance evaluation system which is fair,suitable for enterprise development and competitive.So that AY company's existing incentive resources can play the greatest incentive,and to stimulate the enthusiasm of the employee as much as possible.It can provide new ideas and ways for AY company's performance evaluation.It also can provide the theoretical basis for AY company's performance evaluation.At the same time,this paper proposes an advanced performance evaluation method based on balanced scorecard,and it has important practical significance and reference value to improve the performance evaluation system of enterprises in our country.
Keywords/Search Tags:Balanced Scorecard, Performance Evaluation, Analytic Hierarchy Process
PDF Full Text Request
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