Research On Performance Evaluation Index System Improvement Of S Company Based On Balanced Score Card

In recent years,thanks to the subsidy policy of new energy vehicles,the demand for new energy buses is increasing,the bus enterprises are developing rapidly,and the competition in the bus industry is obviously intensified.Facing the increasingly fierce industry competition,bus enterprises begin to pay attention to how to improve the efficiency of corporate strategy implementation to maintain the competitive advantage of enterprises.Performance management is not only a means of self supervision and self-restraint,but also an effective tool for the implementation of enterprise management strategy.In order to give full play to the role of performance management in promoting the implementation of the company’s strategy,it is necessary to decompose and establish organizational and personal performance indicators based on the company’s strategic objectives,so as to realize the effective support of the performance evaluation indicator system for the company’s strategic objectives.However,at present,most of bus companies decompose and establish organizational and personal performance indicators layer by layer with annual profit target as the source,and the selection of performance evaluation indicators of the two is mainly financial indicators,which results in the company’s performance evaluation indicators focusing on short-term financial results,while ignoring the long-term development target of the company,the performance management is divorced from the company’s strategic management,and it is difficult to play the push action of strategy implementation Use.Based on the above reasons,this paper tries to establish a performance evaluation index system which can meet the development needs of the current bus industry and promote the achievement of the company’s strategic objectives by using the theories and methods related to the Balanced Scorecard on the basis of the application results of performance evaluation at home and abroad.Based on the case study,this paper starts from the basic situation,strategic objectives and the current situation of the performance evaluation index system of S company,finds out the problems existing in the performance evaluation index system and analyzes the reasons,and puts forward the overall idea of constructing the company’s performance evaluation index system guided by the company’s strategy.Based on the theory of performance management,balanced scorecard and strategic map,this paper designs a performance evaluation index system construction method which takes the company’s strategic objectives as the source.This method is divided into six steps.Starting from the company’s strategic objectives,it finds out the key success factors to achieve the strategy by drawing a strategic map,and establishes a series of specific and complete causal chain between business outcome indicators and driving factors,then identifies and establishes the key factors of strategic success and the Department responsibility table,and finally clarifies the Department’s mission and selects the organizational and personal performance Evaluation index,and finally improve the index elements to establish the company performance evaluation index system.According to the above strategy oriented performance evaluation index system construction method,this paper improves the performance evaluation index system of S company,simulates and applies the improved performance evaluation index,and makes a comparative analysis of the improved performance evaluation results.In addition,by summarizing the improvement process of S company’s performance evaluation index system,this paper summarizes the safeguard measures for the establishment and application of the performance evaluation index system.The theoretical value of this study lies in: Based on the strategic management theory and the Balanced Scorecard theoretical framework,the specific method of constructing the company performance evaluation index system guided by strategy is designed,which is helpful to guide and help enterprises to establish or optimize the performance evaluation index system;the application value of this study lies in: introducing the Balanced Scorecard theoretical framework to optimize the performance evaluation index of Bus Enterprises The system,through the combination of theory and case,verifies the feasibility and advanced nature of the strategy oriented enterprise performance evaluation index system.The improved enterprise performance evaluation index system can ensure the consistency and commitment between performance evaluation index and strategic objectives,maintain the balance between the outcome index and motivation index in the four dimensions of finance,customer,operation process,learning and growth,realize the quantitative evaluation of strategic objectives,and clarify the supporting role of each department’s performance on strategic implementation.This method has certain maneuverability and advanced nature,and has certain value and reference significance in theory and practice.