Y enterprise in the "Belt and Road" initiative,under the call of "going out" strategy,is committed to from the optimization of enterprise performance appraisal to get rid of the plight of small and medium iron and steel enterprises,innovation existing inefficient,disorderly and complex performance appraisal system and work process,etc.,through the introduction of balance scorecard to build a new performance appraisal index system,optimize the performance appraisal content,is imminent.Balance scorecard more in line with the needs of small and medium-sized enterprise development,through the financial,customer,staff learning and growth,internal process into the appraisal system,so that enterprise managers can better from the financial dimension,customer dimension,internal process dimension and staff learning and growth dimension,understand and grasp the enterprise management development present situation,more conducive to the enterprise long-term development of strategic deployment and related work.This paper takes the performance appraisal of Y enterprise as a research case,summarizes and sorts out the research situation of the balanced scorecard at home and abroad and the research status of enterprise performance appraisal through the literature method,and clarifies the specific views and research plan of the balanced scorecard in enterprise performance appraisal.Second,using the investigation method,interview method,for Y enterprise the current performance appraisal of the overall analysis,clarify Y enterprise performance appraisal problems and causes: assessment guidance for enterprise operation plan,unreasonable appraisal standard,evaluation process is not standard,indicators set poor scientific problem,Y enterprise performance appraisal conclusion to be optimized.Finally,in view of the existing problems,the introduction of balance scorecard to solve the problems of Y enterprise performance appraisal,strategic target decomposition,Y enterprise performance appraisal content design,such as the BSC team,to select performance appraisal indicators and hierarchical analysis method for all levels index weight allocation equilibrium weight,and based on the optimization of performance appraisal standards,performance appraisal process and performance appraisal methods and indicators,puts forward the feasibility strong safeguard measures,for Y enterprise optimization performance appraisal optimization to provide reference and reference.This paper makes an in-depth investigation and analysis of the current performance appraisal status and the existing system of Y enterprise,and then constructs it A scientific and reasonable performance appraisal system based on the balanced scorecard theory can improve the performance appraisal level of small and medium-sized enterprises in the steel industry and enhance the core competitiveness,promote the transformation and upgrading of small and medium-sized steel enterprises to follow the development of the industry,and study the performance appraisal system of small and medium-sized enterprises at home and abroad.It has a certain reference value. |