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Research On The Construction Of A Tourism Company's BSC Performance Evaluation System

Posted on:2021-04-07Degree:MasterType:Thesis
Country:ChinaCandidate:J JingFull Text:PDF
GTID:2439330602480343Subject:Accounting
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With the globalization of China 's economy and the rapid development of China 's hot spring tourism industry,the consumption structure of residents has been upgraded,and more and more people have entered the “hot spring,sports,vacation,wellness and recreation” era.Chongqing hot spring resources have reached world-class.The amount is comparable to that of the Hungarian capital Dappes.The diversified cultural heritage has attracted many developers to join the industry.However,the trend of product homogeneity and competition in the industry has become increasingly fierce,limited by the development and protection of natural resources,seasonality.Factors such as operating characteristics,if you want to leapfrog the leading position in the hot spring industry in Chongqing and even the southwestern region,you need to do a comprehensive and objective self-evaluation to improve economic efficiency and service quality.Generally speaking,improving the performance evaluation system is Effective ways for companies to achieve structural transformation,improve core competitiveness,and plan strategic development blueprints.The balanced scorecard is an important tool for performance evaluation.The setting of non-financial indicators and long-term indicators will provide new challenges for enterprises.This article takes Chongqing Tourism Investment Group's tourism company A as the main research body,and uses a combination of case analysis and literature review to explore topics in depth.On the basis of reviewing domestic and foreign performance evaluation,the status of balanced scorecards,and related theoretical research and development,Through field surveys to understand the establishment background,development history,and organizational structure of Company A,and conduct an in-depth investigation of the company's current operating conditions and industry environment,it points out that its performance evaluation system needs to be urgently addressed: the company's current performance evaluation system focuses on individuals The assessment part is scored in the form of job descriptions or job responsibilities,and lacks performance evaluations based on companies and departments.At the same time,the imperfection of theperformance evaluation system has also led to a disconnect between the individual and the company's strategic landing.A single annual income As the most important reference basis,indicators are not conducive to the healthy development of enterprises.Looking into the reasons behind it,Company A's strategic goals were not clear,so it was impossible to make a detailed corporate roadmap.After interviewing the company's senior leaders and members of the performance evaluation work leading group,combined with the SWOT analysis results,first,A was refined.The company's strategic vision: to make Company A's hot spring a "fist product of the world's hot springs" and strive to be the vanguard of Chongqing's strategy of creating the "Five Springs and Ten Springs" strategy.Second,in the process of drawing a strategic map,it will decompose the The business and functional departments provide a possible path to achieve the strategic goals of the company and the secondary units of each department,that is,based on the balanced scorecard as a model and complying with the relevant setting principles,starting from the problems,respectively in finance,customers,internal processes,learning The key success indicators were set at the four levels of growth and growth.After overcoming key technical difficulties such as indicator setting and indicator weights,a scientific,standardized,and new type of performance evaluation system suitable for the development of Company A was established.Finally,2019 was passed.Relevant data for the year,briefing its implementation plan,and using this operation result to the company's revenue in the past2019 Conduct evaluations and provide direction and data support for the organization's future strategic deployment.The concept of the new performance evaluation system in this article provides a new perspective for the company to revise the existing evaluation system.However,a complete guarantee system is still needed for the smooth implementation.At the end of the article,the shortcomings of this article and the directions for improvement are needed.Comprehensively promote the improvement of quality and efficiency,encouraging high-quality development to form a positive reference significance.
Keywords/Search Tags:Performance Evaluation, Balanced scorecard, Key indicators, Tour
PDF Full Text Request
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