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Research Of Performance Evaluation System Of C Company Based On Balanced Scorecard

Posted on:2021-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:C LuFull Text:PDF
GTID:2492306458493384Subject:Master of Accounting
Abstract/Summary:PDF Full Text Request
In recent years,China has continued to promote supply-side structural reform and promote the optimization and upgrading of industrial structure.Although in this case,the development of concrete industry in China is relatively stable,but for concrete enterprises in China,Its living environment is still more complex and severe.At present,the performance evaluation methods of most concrete enterprises in China are still relatively backward,and there is a lack of strategic perspective in the process of evaluation.Under this situation,Chinese concrete companies must change their thinking and concepts,establish a strategy-oriented performance evaluation system,and improve corporate performance management level.The Balanced Scorecard is made on the basis of the strategic performance evaluation,combine the performance evaluation with the enterprise strategy,thus help the enterprise to carry on the performance management.This article combs the relevant literature at home and abroad.Based on the existing research,introduces the balanced scorecard into the concrete enterprise.Taking company C as a case company,analyze the current performance evaluation of company C,find the problems,and combine the development trend of the concrete industry and its Industry characteristics,according to the actual situation of C company,based on C company strategy,the balanced scorecard was expanded to a five-dimensional balanced scorecard,built a performance evaluation system for C company from the five dimensions of finance,customers,internal processes,learning and growth,and society,using Analytic Hierarchy Process determines the weight of each dimension index.Finally,the constructed performance evaluation system is used to analyze the performance of C company in 2019,and corresponding safeguard measures are proposed for the newly constructed performance evaluation system to ensure implementation.Through the research of this essay,the following conclusions are mainly drawn: first,C company has the problems of not integrated with strategic goals and the performance evaluation level is single;second,in terms of indicator selection,according to the actual situation of C company,the introduction of 2 hours of timely supply rate and other indicators to reflect the characteristics of the company;third,through analysis C the company in both financial and internal processes need to be strengthened;Fourth,the balanced scorecard is not inflexible,C company should improve and optimize all aspects according to the different stages of the enterprise,so as to apply the performance evaluation system based on the BSC scientifically and effectively.Hope to be able to other concrete enterprises to implement balanced scorecard has certain help and reference significance.
Keywords/Search Tags:Balanced Scorecard, Performance Evaluation, Analytic Hierarchy Process
PDF Full Text Request
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