The Construction Of A Company Performance Evaluation Index System Based On Balanced Scorecard

With the continuous development of the modern enterprise system,the enterprise performance evaluation system has also undergone profound changes.Especially in China,under the background of globalization,with the continuous improvement of market economic system,it is necessary to establish a more scientific performance evaluation system to adapt to the development trend of global modern enterprises.The traditional performance evaluation system focuses on the financial indicators of enterprises,while the modern scientific performance evaluation system is more concerned about the overall development of enterprises,while paying close attention to financial indicators,it also concerns other indicators closely related to the development of enterprises.And the construction of the Balanced Scorecard performance evaluation system can be a good realization of this goal.The traditional target management system focuses on the control of the employees' execution process,while the Balanced Scorecard emphasizes the formulation of the target.The goal of making performance is not to control the behavior of the employee,but to make them understand the strategic mission of the enterprise and work hard for it.In addition,the balanced scorecard can achieve the unification of enterprise strategy and performance management,and to a certain extent,it can make up for the shortcomings of traditional performance evaluation and enterprise strategy implementation.This paper takes A company as a case to construct a balanced scorecard performance evaluation system.In the case of merger and reorganization of Chinese enterprises,A company is a typical case representative of merger and reorganization of state-owned high-end equipment manufacturing industry.Construction of performance evaluation system based on Balanced Scorecard,evaluation of corporate performance,is favorable to the effective management of M & a performance,can be found in the production,management,marketing,link,monitoring of strategy implementation,performance evaluation from the time dimension of mergers and acquisitions during the evaluation is scientific and comprehensive the objective,can help enterprises to adjust their development strategies,and strive to achieve the maximization of enterprise value.This paper summarizes the basic research in domestic and abroad,analyze the related theory of performance management,then analyzes the status quo of the existing performance management system of A company and the existing problems,and take A company as an example,the construction of the Balanced Scorecard performance evaluation system by AHP,by collecting the related data in A the company,A company to measure the performance of mergers and acquisitions,and finally puts forward suggestions onhow to optimize operation of the new performance evaluation system is established,in order to better meet the needs of the development of A company.