Research On Performance Evaluation Of G Electrical Company Based On Balanced Scorecard

With the integration of the global economy,more and more internationally renowned home appliance brands are focusing on the Chinese market,making the domestic home appliance market,which is already saturated,unprecedentedly large,further intensifying the competition among home appliance manufacturers,in addition,the home appliance manufacturing industry is in a critical period of industrial transformation and upgrading.There is an urgent need to improve its comprehensive competitiveness to cope with the severe market environment.It is necessary to build an effective performance evaluation system in a strategic sense.It is committed to improving corporate value,narrowing customer relationships,optimizing internal processes,and improving per capita benefits,so as to effectively improve the performance management level of the enterprise and fundamentally enhance the core competitiveness of the enterprise.This paper selects G Electric Company as the research object,and based on relevant concepts and theories,combined with the Ministry of Finance's Management Accounting Application Guidelines No.603-Balanced Scorecard,according to the nature and characteristics of the company,analyze the current performance evaluation problems of the company and investigate the reasons.Accordingly,this paper proposes the feasibility and necessity of introducing the Balanced Scorecard in G Electric Company.Then,based on the internal and external environment of the enterprise and its own development plan,a strategic map is drawn,and a set of strategic performance evaluation system from the perspective of the Balanced Scorecard is constructed.At the same time,the fuzzy comprehensive evaluation method is used to simulate the application of the newly constructed system,and the overall performance score of the company is 6.22 points.From the performance evaluation conclusion set,it can be seen that the performance of the company's performance indicators is slightly higher than the general level,and then according to the scoring results of the four dimensions of the Balanced Scorecard,suggestions for improvement are put forward for the further development of the enterprise.Finally,it summarizes the implementation and guarantee of the performance evaluation system of G Electric Company,in order to improve the performance of the enterprise,and also provide some reference for the innovation of performance evaluation mode in the same industry.