Research On The Reconstruction And Application Of A Silk Group's Performance Evaluation System Based On BSC

At this stage,China’s economic development is facing complex internal and external environment and many uncertain factors.The cost of enterprise factors continues to grow,the pressure of competition is increasing,and the improvement of business performance is facing many challenges.In order to judge the operation efficiency and effect of enterprises and verify the effectiveness of strategy implementation,decision-makers such as the shareholders’meeting and the board of directors of enterprises need to comprehensively evaluate the performance of enterprises,and refer to the evaluation results to understand the current situation of enterprise operation and management and its defects and deficiencies,so as to formulate,adjust and improve the development strategy pertinently,and urge the management team to take improvement measures.It can be seen that performance evaluation plays an extremely important role in the whole business management and decision-making activities.Based on the theory of performance evaluation,referring to the relevant literature at home and abroad,and taking Jiangsu A Silk Group as the research object,this paper analyses the current situation and existing problems of the performance evaluation of the enterprise,and through the research and application of the Balanced Scorecard tool,provides the theoretical basis for the enterprise to reconstruct the performance evaluation system,and puts forward specific plans and suggestions.This paper introduces the basis,background and writing of the article.This paper comprehensively expounds the theories and viewpoints of performance evaluation at home and abroad,and emphatically interprets the theory and method of balanced scorecard.The author introduces the basic situation of A Silk Group and makes a concrete analysis of its performance evaluation status,and points out its shortcomings and shortcomings.Focusing on the four dimensions of Balanced Scorecard,this paper takes financial value,customers,business processes and learning and growth of enterprises as the starting point,establishes relevant hierarchical structure model through investigation and analysis,uses analytic hierarchy process to measure and calculate,reconstructs performance evaluation system of Group A,and designs four dimensions(financial value,customers,business flow)based on Balanced Scorecard.The 24 performance evaluation indicators of Cheng and Learning and Growth measure the specific weight of each indicator,and consider and verify the actual situation of Group A.The specific scheme of reconstructing the performance evaluation system is put forward.Based on the results of the performance evaluation system,relevant suggestions for improving the management of Group A are put forward.At the end of the paper,it summarizes the paper and points out the shortcomings.This paper makes a serious study on the application of Balanced Scorecard to reconstruct the performance evaluation system.Under the current theoretical framework,it actively explores how to improve the application methods.It creatively designs relevant evaluation indicators to incorporate supplier management into business process dimension,and incorporates new product development and research investment into learning and growth dimension.The viewpoints and methods have innovative significance for Group A.It has reference and application value to improve performance evaluation in domestic silk industry.