| Under the influence of economic globalization,the competitive environment of enterprises has become increasingly complex,and the cultivation of core competitiveness of enterprises has gradually changed from the traditional combination of capital,technology,products and business models to human capital advantages.In this context,it is difficult to adapt to the long-term development strategy of enterprises because the traditional performance management approach has problems such as too subjective index settings,excessive focus on financial indicators,and failure to implement performance evaluation standards.In order to cope with the new development situation and challenges,it is necessary to improve and innovate the corporate governance system and capabilities,and it is urgent to develop a set of performance management system that fits the economic situation and can adapt to different periods of corporate development.At the end of 2020,the company restructured its oil and electricity business and reorganized itself into a comprehensive industrial group with the synergistic development of traditional energy and new energy,officially starting its group operation.With the expansion of the group and the rapid increase of business volume,the traditional finance-oriented business management model is no longer able to cope with the rapid growth of the company.Taking LH company as the research object,this thesis studies the main problems in current management,such as the lack of unified performance evaluation indexes,the disconnection between performance management and company development strategy,and the lack of feedback and communication of performance management results,and proposes a scientific and perfect performance management system based on balanced scorecard theory.Its purpose is to establish a scientific and sound performance management system in the company.The literature research method is used to systematically review and evaluate the domestic and international literature on performance management theory and balanced scorecard to provide a theoretical basis and methodological support for the study.Relying on on-site research and questionnaire survey,we collected various kinds of information such as regulations,financial data and business objectives of LH company,studied the current situation of the company’s operation and performance management in a more systematic way,and analyzed and summarized the main problems that existed in depth.Then the scientificity and feasibility of using the balanced scorecard to evaluate the performance management system of LH is discussed;the strategic objectives and structure of LH are decomposed,the development strategy and its implementation path are constructed,and specific indicators based on the four dimensions of the balanced scorecard and the performance proposed in this thesis are proposed The management indicators are weighted and assigned through hierarchical analysis to construct a new performance management system suitable for the development of LH,and the 2021 performance is calculated and evaluated.Finally,safeguards have been developed to support the effective promotion and implementation of an innovative performance management system.Based on the principles of the balanced scorecard approach and LH’s business context,this thesis overcomes the limitations of current performance measurement frameworks and methods and aims to create a balanced,well-designed and effectively motivated performance management system and model,while the design of a new corporate performance management program is explored.Next,we will continue to follow up the implementation of the new system within LH,and make corresponding adjustments according to the development stage of the company.At the same time,we hope that this thesis can provide some reference and meaningful reference for other companies in the industry when they encounter similar transformation problems.. |
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