| "Twelfth five-year" period,BAIC Group in Beijing,build a base for 21 passenger cars in China,three new energy automobile base and two general aviation base;We also make efforts to expand the international market,established the production base in Russia,India,South Africa,a research and development institutions in the United States,Germany,Italy,sales and service network in the Middle East,north Africa,southeast Asia and other key markets.The operating income grows from 157.6 billion to 345.2 billion,profits grows from 10.8 billion to 19.5 billion,the scope of merger sub companies from 109 to 221,correspondingly,the delegated CFO also increased from dozens to hundreds.As a result,it needs to accept group and sent into the dual management of enterprises,and the KPI theory ignored the characteristics and inherent adaptability,often leads to send personnel only attaches great importance to the side of the evaluation indexes,lead to the performance evaluation result is not true.How to solve the group’s development strategy and subordinate their own interests is not completely consistent,be sent in the performance evaluation of the finance director must correctly handle the problem.This paper tries to use the BSC theory,combined with KPI evaluation theory,make up for the deal with deficiency of the dual management mode,set up send financial controller based on the theory of the BSC performance evaluation model,use BAICGroup financial controller to verify the evaluation model of performance evaluation case,fully demonstrated in this paper,the evaluation model can more objectively reflect the working performance of delegated CFO.This paper puts forward that the sent financial controller based on the theory of the BSC performance evaluation methods,better to deal with the interests of dispatched enterprises and sent into the inconsistency problem,and will be the group’s vision,mission and development strategic linked with subordinate enterprise performance evaluation system,promote enterprise value maximum. |
