The Resrach Of The Balanced Score Card Performance Evaluation System In M Company

With the rapid development of economy and the large-scale application of all kinds of Internet technology,Tourism with Internet has rapidly developed in a few years.At present,China's online travel market is in a period of rapid development and the online permeability of tourism industry has exceeded 10%.In 2016,the total amount of cost on people's online travel booking reached 602 billion 600 million Yuan,which has increased to 34% comparing with the previous year.At the same time,the number of online travel companies is rapidly growing,accompanied by an increase in business competition,increasing pressure on corporate management.Online travel industry will usher in a new round of “reshuffle”.How to stand out from many online travel companies to seize the market requires the enterprise,from a strategic point of view,to build a scientific and effective performance evaluation system.First,this paper introduces the background,significance and research status of the topic.Then,it analyzes the present situation of the performance evaluation system of M Online Travel Corporation and points out the problems existing in the performance evaluation system.At the same time,this paper puts forward the idea of introducing the balanced scorecard to evaluate the performance.To create a new performance evaluation system must follow certain steps.This paper first analyzes development operation strategy of company,construct a strategy map and determine the specific evaluation indicators of four dimensions.Company's specific circumstances must be combined in the process of selecting index.This paper selected a part of index in line with characteristics of the company,like growth rate of income of main business,quick ratio and so on.Finally,it uses the analytic hierarchy process to determine the specific weights of index in each level.In order to ensure the smooth implementation of the new performance evaluation system,we must do a good job of preparation before implementation,including performance plan,performance coaching,performance feedback and revision and application of results from performance appraisal.This paper puts forward the idea of performance evaluation available to online tourism enterprise,and designs a performance evaluation system based on the balanced scorecard for M Online Travel Corporation,which is of referential significance for other online travel companies.