| As "Strong Smart Grid Plan" and "Made in China 2025 Strategy" progressed,high-tech electrical equipment manufacturers entered the strategic opportunity time.In order to win the competitive edge,more and more enterprises focused on performance management.As the core of performance management,performance appraisal plays a role of guidance in both resource allocation and performance improvement,which makes it become a unique managerial tool.Recently,the government also published a series of management accounting application guide such as "Management Accounting Application Guide No.600---Performance management" to help enterprises improve the efficiency and effectiveness of performance appraisal.Set up in 2000,K high-tech electric company started to establish its performance management system since 2012.K Company has made some progression,but still has room of improvement.Combining with the status of high-tech electrical equipment manufacturing and the theories of performance management,the thesis takes K Company as a case,analyzes its performance appraisal system.Then,the thesis identifies the existing problems of K Company’s performance appraisal program and carries out improve solutions based on balanced scorecard.Finally,the thesis draws the conclusion and gets the enlightenment to other high-tech enterprises.The thesis can be divided into six parts:The first part is introduction,which introduces the research background and significance of the thesis,lists the domestic and oversea related theories about performance appraisal,balanced scorecard,and the application of balanced scorecard in high-tech enterprises,as well as carries out framework and innovative points of the thesis.The second part is an overview of K Company and its performance appraisal status,which is based on interview and questionnaire enquiry to related persons.The third part is the deep analysis of K Company’s performance appraisal status,which summarized the achievements in performance appraisal that the company has made,identifies the existing problems of performance appraisal program,and analyzes the feasibility of applying balanced scorecard as a solution to improving performance appraisal program in K Company.The fourth part is the solution to improving K Company’s performance appraisal program based on balanced scorecard,which includes the design of balanced scorecard at all levels of company based on strategic map,the design of performance index’s weight and the calculation of performance score.The fifth part is the supporting measures for the solution to improving K Company’s performance appraisal program based on balanced scorecard,which involves in the application of PDCA circulation in performance appraisal program,concerning about the relationship between performance appraisal and other performance management activities,as well as the supporting information system for the communication of performance information.The sixth part is the conclusion and enlightenment of the thesis,which summarizes the thesis and carries out enlightenment for other high-tech enterprises.The thesis takes K Company’s as the research object,using various techniques such as questionnaire survey and interview,analyzes its status,and carries out the solution and supporting measures based on balanced scorecard.The main innovative points are as follows:Firstly,improving the performance appraisal index system based on balanced scorecard,as well as combing risk factors with performance index system.Meanwhile,designing the weight of performance index based on AHP.Secondly,designing the diversified supporting measures,such as combining the PDCA circulation and balanced compensation card with the supporting measures of performance appraisal program. |
