Research On Performance Evaluation Optimization Of ZD Department Store Based On Balanced Score Card

Since the introduction to the self-balancing scorecard theory,many scholars at home and abroad have conducted in-depth research on the balanced scorecard theory.The performance evaluation system based on the balanced scorecard theory is also widely used in various industries and enterprises,but the effects of different industries and diff erent enterprises are different.Balanced scorecards cover a wide range of indicators and many indicators.To successfully to implement a balanced scorecard,companies need to analyze their own environment,corporate characteristics,development strategie and development goals pursued by the company,and select the scope of assessment ba sed on actual conditions.The evaluation indicators are designed to meet the actual perf ormance evaluation system.China's department store industry is highly competitive in the market,and it is urgent to improve the company's operational performance through good performance management methods,maintain competitive advantage,and improve the future development potential for the company.Performance evaluation can reflet the performance of performance management,which reflects the internal management level.As a measurement tool,the scientific and rational useof performance evaluations ystem can promote the long-term development of enterprises.This paper selects ZD department store as the research object.Firstly,through revie wing the literature,itsorts out the theory of balanced scorecard theory and performance evaluation,focuses on the related theory of balanced scorecard and the domestically successful balanced scorecard theory in department store industry.Secondly,it analyz es the status of ZD company performance evaluation,and finds that the company's exi sting performance evaluation system has problems such as poorly integrated perform ance indicators and enterprise development strategies,unreasonable evaluation indicat ors,and employees ' deviations from performance appraisal.The company's strategic goal is to decompose the strategic objectives into measurable indicators based on the four levels of the balanced scorecard,and use the analytic hierarchy process to give weights to each indicator.Finally,in order to ensure the smooth implementation of the optimized management process,support measures is proposed.Through the research of ZD department store,we can understand the management level of small and mediu m-sized department stores in China,and provide theoretical and practical basis of other similar enterprises.