Research On The Strategic Performance Evaluation Index System Of ZS Company Based On Balanced Scorecard

With the rapid development of economy and the acceleration of industrial transformation,small and medium-sized manufacturing enterprises in China are facing more and more opportunities and challenges.More and more enterprises began to realize that only by constantly strengthening the management of the advantages in order to compete in an invincible position.With the continuous development of enterprise performance appraisal system,the traditional index system based on financial data is unable to meet the requirements of enterprise management.The strategic performance appraisal system,which based on the Balanced Scorecard,takes the strategic goal of the enterprise as the core and divides the contents of the enterprise performance appraisal into four dimensions : finance,customer,internal operation,learning and growth depends on the causality,which meets the needs of modern enterprise management.And it is of great significance to realize the competitive advantage of enterprises.This paper first comprehensively expounds the theories and references of the strategic performance evaluation index and the balanced scorecard,and then makes a detailed study on the actual situation of performance evaluation through the field research on the small and medium-sized wire mesh manufacturer ZS as the research subject,then found that the evaluation system of the company have the problems that the evaluation system is not consistent with the strategic target,the purpose of performance evaluation is not clear,the performance evaluation index lacks strategic direction,the performance evaluation index is negligible,the performance indicator is unscientific and so on.And also analyzes the necessity of establishing strategic performance evaluation index system,which is based on the Balanced Scorecard.On the basis of detailed analysis of the macro environment and its own operating conditions of the company by using the two strategic analysis tools,macro environment analysis and SWOT,to decompose the strategic target of the enterprise according to the four dimensions of balanced scorecard.Draw corporate and departmental strategic maps separately,build performance indicators for company level,department level and employee level,and give some references for other the same type of wire mesh manufacturing enterprises on how to set strategic goals,how to plan the strategic goals,how to construct performance indicators,etc.