Research On Performance Evaluation Of C Company Based On Balanced Scorecard

The implementation of the supply side structural reform has brought opportunities to the non-ferrous metal industry.At the same time,it also requires enterprises to carry out transformation and upgrading,pay attention to environmental protection and achieve highquality development.In the face of challenges,if enterprises want to stand out in the fierce competition,they must constantly improve their competitiveness and operation management ability;Scientific performance evaluation can not only improve the operation of enterprises and motivate employees to improve their work enthusiasm,but also find out the problems existing in enterprises through the evaluation results,forcing enterprises to make targeted improvements,so as to improve market competitiveness.The traditional non-ferrous metal industry based on financial performance evaluation method system has been unable to meet the needs of enterprise development.It is urgent to explore a performance evaluation system suitable for its industry development.The use of Balanced Scorecard for performance evaluation combines the strategic objectives of the enterprise,and evaluates the performance of the enterprise from multiple dimensions.The evaluation results are more scientific and objective.Therefore,it has certain practical significance to introduce the Balanced Scorecard concept into the research of enterprise performance evaluation.This paper takes non-ferrous metal smelting company C as the research object,through the methods of literature research,questionnaire survey and case analysis,after combing the relevant literature at home and abroad,studies the performance evaluation of company C.First of all,by analyzing the current situation of C company performance evaluation,this paper puts forward the problems existing in the current performance evaluation.Secondly,combined with the internal and external environment of company C,SWOT analysis is carried out to determine the strategic objectives of company C.Thirdly,the performance evaluation system based on the balanced scorecard is designed and constructed for C company,the performance evaluation indicators matching its strategic objectives are selected,and the importance and weight of each evaluation indicator are determined by expert scoring method and analytic hierarchy process.Then,the new evaluation system and fuzzy comprehensive evaluation model are used to evaluate the performance of C company in 2020.The conclusions are as follows: the Balanced Scorecard performance evaluation system is conducive to the operation of C company’s amoeba business model;On the basis of the four dimensions of the balanced scorecard,the social responsibility dimension is added for performance evaluation,which makes the performance evaluation of C company more comprehensive and objective;The overall evaluation result of company C in 2020 is good,but the asset liability ratio of company C is higher than the average value of local industries,with high operational risk,poor inventory turnover rate and low R&D cost investment ratio,which should be paid attention to.Finally,it puts forward some safeguard measures for C company to apply the performance evaluation system,such as strengthening the training of professionals,establishing and perfecting the communication and feedback mechanism,establishing a reasonable internal incentive mechanism,and improving the management level of information system.