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Research On Performance Evaluation Of Z Company Based On Five Dimensional Balanced Scorecard

Posted on:2019-10-12Degree:MasterType:Thesis
Country:ChinaCandidate:W J ZhangFull Text:PDF
GTID:2439330566972425Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the rapid economic development of our country,enterprises want to break through in the fierce market competition and have the core competitiveness,they must constantly improve their management level and optimize the methods of performance evaluation.As a powerful performance evaluation tool,the balanced scorecard can evaluate the enterprise performance comprehensively and systematically from the four dimensions of finance,customer,internal process,learning and growth,which is beneficial to the achievement of the strategic objectives of the enterprise.According to the civilized development paths of production development,well-off life and good ecology and the strategic goal of sustainable development which is mentioned during the Nineteenth people's Congress,enterprise should treat the environmental indicators with the economic performance equally.Therefore,based on the original four dimensions of the balanced scorecard,this paper has been appropriately extended into the environmental dimension,and built the five dimensional balance card system.Z company is a local photovoltaic enterprise whose products are conducive to environmental protection,but there are serious pollution problems in the production process,which is easily ignored by people.Therefore,a comprehensive and scientific performance evaluation system is needed to evaluate the performance of Z objectively and fairly.This paper firstly takes the Z solar photovoltaic enterprises as the research object.Secondly,this paper describes literature review of Balanced Scorecard and performance evaluation at home and abroad,and introduces the traditional performance evaluation methods,and focus on the applicability of the improved balanced scorecard which is integrated into the environmental dimension.Thirdly,this paper introduces the current performance evaluation of Z company,pointing out the shortcomings of the current performance evaluation system,and puts forward the requirement analysis for the construction of a new evaluation system.When building a new performance evaluation system,we design relevant indicators that meet the characteristics of Z company,and get the weight of each index through AHP.Finally,the score and total score of the indexes of each dimension are obtained by the standardized calculation,and the comprehensive performance of Z company is evaluated,and the relevant safeguard measures for the implementation of the balanced scorecard are put forward.This paper attempts to build a performance evaluation system for solar photovoltaic enterprises,aiming at designing a comprehensive and scientific performance evaluation system,hoping improve the current management deficiencies of Z company and provide reference for the construction of the performance evaluation system of similar high-tech enterprises.It also plays a complementary role in the development and application of the Balanced Scorecard in different industries.
Keywords/Search Tags:Balanced scorecard, Performance evaluation, Evaluation system
PDF Full Text Request
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