Research On The Performance Appraisal Of A Aircraft Manufacturing Company Based On Balanced Scorecard

The most of domestic industries still used the traditional performance evaluation system,which was simply focus on the financial achievement.The traditional system could ignore the sustainable development of the industries and the performance was difficult to be measured comprehensively.As a government-owned aircraft manufacturer,A aircraft manufacturer also exists the similar management problem.In order to solve the problem,the balanced scorecard is an effective tool to figure out the current dilemma.The balanced scorecard is a scientific management method that utilizes four-dimension financial report,customer,internal business,and learn and development approach as the assessment standard to evaluate the enterprise performance.Based on this method,this article talks about the influence of the balanced scorecard to the current appraisal system in governmentowned enterprise and what the impact of the balanced scorecard to the current system.This research utilized the literature review,the local investigation,the case study,and the combination of quality and quantity analysis as the research method.This article included eight parts.The first part is the introduction of this article.It introduces the background of this topic,the purpose and significance of the research,the dynamics of research at home and abroad,the content and methods of the research,and the innovations and deficiencies of the article.The second part mainly focuses on the appraisal of corporation performance.The related theory of Balanced Scorecard is summarized.The third part introduces the case companies,including the company's profile,organizational structure,and the status quo of company performance appraisal.Part 4 identifies the problems in the company's performance appraisal.The reasons are analyzed.The fifth part analyzes the necessity and feasibility of the company's introduction of Balanced Scorecard.The sixth part is the design of the company's performance appraisal system optimization plan.First,it analyzes the company's strategic goals and builds the company's strategic map.Then select four dimensions of performance appraisal indicators,and use the analytic hierarchy process to determine the weight of each index.The seventh part showed the results of the balanced scorecard implement in the company.The procedure and the expectation of the im-plement have been elaborated in this part.The last part concluded the defects and the expectation of the balanced scorecard methodology.At present,the establishment of the performance assessment index system for governmet-owned enterprises needs to continue to be perfected,and it is necessary to strengthen innovation.Through the optimization of the evaluation system of case enterprise performance,increased assessment of non-financial indicators to make performance evaluation more systematic and comprehensive,it is hoped that it can provide reference for the development of large-scale government-owned enterprise performance evaluation systems.