| With the development of market economy,managers of the company pay more attention to performance related work.Traditional performance evaluation methods include alternative ranking method,key event method,target management method,etc.Although these methods are widely used in company performance evaluation,there are still some problems in traditional performance evaluation methods,such as the setting of indicators is too subjective,too much attention is paid to financial indicators,performance evaluation standards can not be implemented,etc.With the increasingly fierce market competition in the industry,the traditional performance evaluation methods can not meet the needs of the company’s development.Building a new performance evaluation system based on the Balanced Scorecard theory is to take the overall strategic goal of the company as the core,and take the financial dimension as the starting point to decompose the overall strategic goal of the company into specific performance evaluation indicators that can be implemented by the company’s departments or employees through three non-financial dimensions in order to achieve a comprehensive evaluation of the company’s organizational work process and results.Balanced scorecard makes up for the shortcomings of previous performance evaluation methods,and promotes the balance of short-term interests and long-term interests of the company,and the balance of internal and external interests of the company.The performance evaluation system based on the Balanced Scorecard theory provides a reliable guarantee for the realization of the company’s strategic objectives and promotes the long-term stable development of the company.This paper takes company X as the research object.Firstly,it explains the theory of performance evaluation and balanced scorecard,which lays a theoretical foundation for the study of X company’s performance evaluation system.Since then,the author has carried out a questionnaire survey and field interviews to summarize and analyze the performance evaluation work of X company at this stage.In view of the problems existing in the performance evaluation system of X Company: disconnection from the company’s strategic objectives,incomplete indicator setting and lack of effective communication and feedback,the author analyzes the necessity and feasibility of introducing Balanced Scorecard into X company.Based on Company X’s business philosophy of "providing more professional financial and tax consulting services for our customers" and the strategic goal of "becoming the leading representative of financial and tax professional consulting services",the company’s dimensional strategic map is drawn from four different but interrelated dimensions and specific evaluation indexes are designed.The weights of each index are determined by AHP and excel worksheet The performance evaluation standard of company X is calculated and the application of the performance evaluation system is analyzed to put forward safeguard measures.Through the research of this paper,we can build a comprehensive performance evaluation system for X company,which is in line with the company’s strategic objectives,in order to improve the company’s management level and efficiency,and achieve the long-term and stable development of the company.Secondly,I hope that through the research of this paper,I can enrich the practical case study on the construction of performance evaluation system based on the Balanced Scorecard theory,and provide some reference value for the improvement of performance evaluation system of X company’s industry company. |
