Performance Evaluation Of XY Company Based On Strategic Management Accounting

The rapid development of the property management industry puts forward higher requirements for the performance evaluation of property management enterprises.At present,most property management companies implement a performance evaluation system with financial indicators as the core,which leads to the inability to make long-term development evaluations in conjunction with the strategic goals of the enterprise.The setting of the performance evaluation index system lacks scientific rationality and other issues.Taking XY Company as an example,this paper imtroduces strategic management accounting to evaluate the performance of property management enterprises.Analysis of the internal and external environment of the enterprise,combined with financial information and non-financial information to set performance evaluation index system,can help to scientifically and reasonably evaluate the performance of the enterprise,and also identify the key factors driving the company to achieve high performance,and realize the sustainable development of XY company development of.This paper firstly analyzes the current situation of XY Company's operation and performance evaluation by means of literature research and field research,and points out the main problems of company performance evaluation,that is,the lack of scientific rationality in the performance evaluation index setting,the performance evaluation has not realized the effective connec.tion with the strategic goal and lacks the company overall level evaluation Secondly,it was optimized that the company's current performance evaluation system.The strategic objectives of XY Company were decomposed by drawing strategic maps.Combined with literature research,the performance evaluation index system of XY Company was determined in the aspects of finance,internal process,learning and growth,and customers.The Delphm method and analytic hierarchy process were used.The method determines the weight of each indicator;the fuzzy comprehensive evaluation method is used to determine the comprehensive evaluation result and analyze the evaluation result.Finally,according to the optimized performance evaluation results,the strategies for improving the performance of XY Company are proposed from four aspects:strengthening financial management,improving internal processes,promoting employee satisfaction and enlhancing customer experience.This paper takes XY Company as an example to construct a performance evaluation system based on strategic management accounting.It has important reference significanc.e for improving company performance,enhancing the company's core competitiveness and achieving its strategic goals,and introducing strategic management accounting theory to other enterprises in the property management industry.The method provides a reference for performance evaluation.