With the development of China’s low-carbon economy,it brings a new "severe winter ".In order to better deal with the current period,car dealer companies need to formulate a perfect performance evaluation system from a long-term management point of view,in order to better formulate clear strategic objectives and plans,enhance their own market share in the region,improve the competitiveness of enterprises,optimize the internal culture of enterprises and realize the maximum value of enterprises.Combined with the results of literature collation,balanced scorecard is an effective tool to apply strategic objectives to practical operation.Therefore,this paper selects the performance evaluation system of balanced scorecard as the main content of the research.This paper analyzes the advantages and scope of balanced scorecard.By using the method of case study,this paper selects P car dealer company as the research object.P car distribution company is a car distribution group which integrates auto sales,accessories sales,customer feedback and after-sales service.P car dealer company adopts the traditional KPI index system at present,which is mainly divided into two aspects: operating performance index and quantitative task index.By means of questionnaires and interviews,this paper finds out that the existing performance evaluation system of the company is not perfect,the function is not obvious and the audit is not professional enough.In order to solve the above problems,a balanced scorecard performance evaluation system is established.For making the index setting and calculation more scientific and reasonable,this paper selects the specific data of the case company in the past three years for standardization processing,then compares with the evaluation results of the original performance system,analyzes the reasons from the business dimension,and draws the conclusion that the performance evaluation system based on balanced scorecard is superior to P original performance evaluation system from the overall framework,evaluation results and evaluation effect.Finally,in order to make the balanced scorecard performance evaluation system better applied to the company,this paper puts forward the guarantee measures to implement the performance evaluation scheme from four aspects: organization,feedback,system and personnel. |