Research On Performance Evaluation System Based On Balanced Score Card

For a long time,one of the research hotspots of modern economics and business management is the performance evaluation of state-owned enterprises.With the increasing competition among enterprises,more and more enterprises will reduce costs and increase profits as the main means to win in the market competition.However,the center of the cost of the enterprise is the supply of materials.The main responsibility of the enterprise’s material supply department is to provide high quality and low price raw materials and services,and to meet the supply of enterprises in time.Therefore,a comprehensive,objective and authentic evaluation of the performance of the enterprise material supply department can help enterprises improve their work efficiency and enhance their market competitiveness.In this paper,firstly,the domestic and foreign scholars on the performance evaluation of enterprises and departments of the literature to study and research,analysis of the problems in performance evaluation.Then,in the LS of state-owned coal enterprise material supply department as an example,through the analysis of the present situation of performance evaluation of the Department,using relevant knowledge of performance evaluation,and the field visits and questionnaire investigation,found that the Department did not establish a complete standard system for performance evaluation,but also in the design of the evaluation criteria select the index weight,and the lack of scientific rationality and other issues.Then,based on the analysis of LS state-owned coal enterprise material supply department in the implementation of the Balanced Scorecard the necessity,feasibility,advantages and problems,focusing on the design of Balanced Scorecard LS state-owned coal enterprise material supply department card performance management system.In the process of design,starting from the strategic map,using the Balanced Scorecard performance indicators of induction and reasoning method,design the index weights by using AHP software,and then the performance planning,monitoring,evaluation principles and cycle,feedback,the results of the application of the analysis,and finally to build the LS state-owned coal supply and demand Department balanced scorecard performance evaluation system.Finally,in the LS of state-owned coal enterprise material supply department in 2016 three quarter performance evaluation as an example,verification and application of the balanced score card to design the performance evaluation system,to evaluate the Department’s performance according to the results,then the Balanced Scorecard performance evaluation system for inspection.The conclusion of this paper is based on the theory of Balanced Scorecard,designed the performance evaluation system of the supply department of LS state-owned coal enterprises.It is hoped that through this performance evaluation system,the Department will be able to help the Department to solve the problems existing in the performance evaluation,and to enhance the overall performance,so as to promote the comprehensive strength of the enterprise.The main innovation of this article is,in accordance with the overall strategic objectives of LS state-owned coal enterprise material supply department of material procurement,combined with the basic idea of the balanced scorecard system,from financial,customer,internal business processes and learning and growth in four dimensions analysis,decomposition goals,so as to realize the balanced Scorecard combining the basic ideas and materials procurement and supply performance the actual evaluation.