Research On The Construction Of Enterprise Performance Management System Based On Balanced Scorecard

The 21st century is the era of knowledge economy.With the rapid development of China's economy and the promotion of urbanization,the rapid development of the real estate market has been promoted,and the prosperity of the real estate market has effectively promoted the rapid development of the furniture industry.How to improve the core competitiveness and take advantage of the limited market share has become a common concern of enterprises.More and more managers begin to realize that the business development of an enterprise can not be separated from a comprehensive and effective scientific performance management system.At the same time,it can also promote the enterprise to establish a long-term vision,grasp the present and look into the future,and optimize the performance management of the enterprise has become an inevitable way.In the traditional performance management system,compared with the non-financial indicators which also play an important role,the financial indicators are used more.The evaluation indicators of the traditional performance management system are not adjusted according to the actual situation,have weak relevance with the strategic objectives,and have no specific strategic orientation.Therefore,the optimization of performance management system focuses on how to maintain the sustainability of strategic objectives and promote the development of enterprises.After analyzing the current situation of a company in the furniture industry,this paper analyzes the existing problems of the original performance management system and the necessity and feasibility of implementing the balanced scorecard from the perspective of the integration of the Balanced Scorecard and the performance management system.Then,it studies the construction of enterprise performance management system based on the balanced scorecard.After the research,it selects dimension indicators,uses the principle of the balanced scorecard,draws the enterprise strategic map according to the enterprise strategic goal,vision and mission,and constructs the performance management system of enterprise level,department level and employee level respectively.The optimization of performance management system should be divided into five processes.In the process of implementation,it is necessary to enhance employee participation,enhance department cooperation awareness,improve employee training plan,and strengthen enterprise risk prevention and control.For the construction of enterprise performance management system based on Balanced Scorecard,we need to pay attention to the accuracy of key indicators extraction,the standardization of process settings,the use of results to ensure objective and fair,and adhere to sustainable development.In this paper,the research on the application of Balanced Scorecard in the performance management of furniture industry enriches the research ideas of the weight design of furniture industry performance index selection,and provides a theoretical reference for the industry process planning,and provides a new research perspective for the development of China's manufacturing industry.