| With the gradual deepening of economic globalization,the economic and trade exchanges between various countries are more and more close,and the market competition at home and abroad is becoming more and more fierce,and the influence of enterprises on the international market is also growing.Therefore,how to improve the core competitiveness of enterprises,improve the ability of strategic management and performance management,and achieve the goal of sustainable development is an urgent problem for enterprises.The effective popularization of scientific knowledge and the continuous improvement of management concepts and means promote the development of the current society and the progress of science and technology,and also give a huge impetus to the smooth operation of enterprises.In order to achieve long-term and healthy development,an enterprise must break through the existing concept of performance management,and apply the new concept of strategic performance management to business management,which can show a high level of management in market adaptation,social responsibility,and business objectives.As a new performance management tool in the management accounting discipline,balanced scorecard can link the requirements of the era of knowledge economy with the expected development ideas of enterprises,combine the development strategy of enterprises with performance evaluation,and comprehensively evaluate the performance of enterprises based on the financial indicators.Therefore,the introduction of Balanced Scorecard as a performance management tool is conducive to the healthy development of enterprises and the creation of good performance.In this paper,ZX company is selected as the research object,using performance evaluation theory and balanced scorecard evaluation as a performance management tool,and combining with enterprise practice to carry out research.This paper first introduces the important practical significance of performance evaluation for ZX company,and then through the research on the organizational structure and operation status of ZX company and the analysis of the existing performance evaluation system of ZX company,through the questionnaire survey and the concept of integrating the balanced scorecard,finds out a series of problems,summarizes the reasons,puts forward the optimization plan for the problems found,and clarifies the enterprise of ZX company Finally,in order to implement the Balanced Scorecard performance evaluation system smoothly,the paper puts forward safeguard measures from the four dimensions of finance,customer,internal process and learning and growth.By solving the problems in the performance evaluation system of ZX company,it will bring great reference to the electronic manufacturing enterprises in the same industry. |
