| As the pillar industry of China’s national economy,the steel industry can not only produce scale effect,but also can drive the rapid development of related industries.However,with years of rapid growth,the contradiction between oversupply and demand in the steel industry has been highlighted,and the problem of overcapacity is serious.At the same time,the steel industry is characterized by high energy consumption,high pollution,and high emissions.During the “13th Five-Year Plan” period,the steel industry has become a key area of environmental governance.Steel companies that cannot meet environmental protection requirements will gradually withdraw from the market.This puts steel companies at serious pressure for survival and development.How to improve the core competitiveness of the steel companies during the supply-side structural reforms is to improve the company’s strategic management level.The performance evaluation is an indispensable part of the company’s strategic management.The scientific performance evaluation system is of great significance to improve the company’s operating performance and maintain the company’s core competitiveness in the industry.Firstly,this article describes the research background,research methods,research content,domestic and foreign research review,and then introduces the performance evaluation theory and the balanced scorecard theory,and lays a solid theoretical foundation for the latter part;Secondly,through the analysis of the current performance evaluation system of AG steel company,the paper try to explores the existing problems and then proposed the necessity and feasibility of introducing BSC,and try to construct a set of performance evaluation system that adapts to the company’s development characteristics;Thirdly,the paper will use the SWOT tool to analyze the company’s environment,rationalize the overall strategic objectives and describe the company’s strategy map.At the same time,through the index screening,the company’s evaluation index is finally determined and the use of analytic hierarchy process to determine the index weight;Finally,a fuzzy comprehensive evaluation method is used to comprehensively evaluate the performance of AG steel company.At the same time,based on its comprehensive consideration of controllable factors,it can objectively evaluate the performance of the company.And provide corresponding safeguard measures for the company when implementing performance evaluation system Based on Balanced Scorecard.The research in this paper shows that BSC can become an implementation tool for organizational strategy and promote better development of the company.At the same time,AG steel company should improve the incentive mechanism and information communication mechanism,and constantly adjust and improve the performance evaluation system to achieve better evaluation effect.There are two aspects to the expected contribution of this article.On the one hand,BSC focuses on the long-term development of the company,incorporates the BSC into the performance evaluation system,realizes the balance between financial and non-financial,objective evaluation and subjective evaluation,and effectively solves the problems of the company’s performance evaluation and strategy disconnection.At the same time,the company’s strategy is transformed into an implementation plan to ensure the realization of the company’s strategic objectives;On the other hand,in combination with the strategic objectives and operating characteristics of AG steel company,the company creatively highlights the perspectives of resources and environment when designing evaluation indicators,and selects indicators that reflect its own characteristics,such as comprehensive utilization of solid waste resources to promote the coordinated development of economic benefits and environmental benefits.At the same time,it can also provide reference for other steel companies to build a performance evaluation system. |
