Research On FT Performance Evaluation System Based On Integrated Balanced Scorecard

At present,Chinese automobile industry is in a critical period of transformation and upgrading,and traditional performance evaluation methods are difficult to adapt to the needs of development of enterprise.Therefore,it is urgent to innovate the management modes and performance evaluation system of enterprisesThis paper chooses FT which maintains leading position in the field of commercial vehicle car as the research object,using the balanced scorecard to improve the traditional performance evaluation system,forming a comprehensive measure of enterprise performance evaluation system of the whole,combined with the enterprise actual explore the necessity and feasibility of building the balanced scorecard of FT.After consulting the researching results of performance evaluation,this paper introduces the theories of Balanced scorecard and Economic added value,and selects the calculation formula of central enterprise of Economic added value as the calculation standard.Based on the characteristics of the Chinese automobile industry and the specific situation of FT,using SWOT analysis to determine the future development strategy and the strategies map of FT,which is mainly around the four dimensions of finance,customer,internal process,learning and growth.When designing the balanced scorecard performance evaluation system of FT,firstly selecting appropriate indicators for four dimensions of the Balanced scorecard according to the key factors affecting the performance of FT,and establishing a complete Balanced scorecard according of FT.Secondly,using the balanced scorecard performance evaluation system to analyze the performance of FT in 2017,and finding the main problems in its operation and management,such as dependence of business performance on government subsidy,high manufacturing cost of single vehicle,low investment in innovation and serious staff loss,and then puts forward specific suggestions to improve the overall performance development of FT.Finally,this paperanalyzes the shortcomings in the process of establishing and application of balanced scorecard,and puts forward improvement approach.