Research On Improvement Of Performance Evaluation System Of N Company Based On Balanced Scorecard

The rapid development of new energy power battery enterprises benefit from the national industrial strategy of green transformation of new energy development.At present,various policies are also guiding automobile enterprises an d related enterprises to focus on the new energy growth.The relevant documents issued by the Ministry of Industry and Information Technology clearly stipulate that the performance of power battery should be improved to meet the current energy demand.At present,N company is a key enterprise of power battery in China.While the manufacturing process is improving rapidly,the requirements for personnel quality are also increasing rapidly.The current performance evaluation system of N company attaches most importance to financial indicators,but the business characteristics of N company are high technical content of products,so the current performance evaluation does not include the assessment of R&D personnel.As a result,the value formed in the research and development of N company has not been evaluated and measured.In addition,the financial statements used by N company have obvious lag and are not combined with the strategic goals.Therefore,it is particularly important to rebuild a comprehensive performance evaluation system.Therefore,this paper uses balanced scorecard to add non-financial indicators such as customers,internal processes,learning and growth,so as to make the performance evaluation of enterprises more comprehensive.This paper takes the performance evaluation system of N company as the research object,conducts a questionnaire survey on the current performance evaluation situation of the company,and makes targeted analysis and improvement based on the investigation results.The core tasks are as follows:first,design the questionnaire and investigate the enterprise performance evaluation system.To understand the current situation of enterprise performance evaluation,we designed a questionnaire to investigate the employees of the company,and concluded that there are some problems in enterprise performance evaluation,such as one-sided evaluation indicators,not combined with strategic objectives,and unreasonable weight setting.Second,the performance evaluation system of N company is reconstructed based on the balanced scorecard approach.Firstly,SWOT analysis method is adopted to understand the internal and external situation of the enterprise,formulate the strategic objectives of the enterprise,building a map of strategies based on the BSC,and select different indicators of four dimensions.Secondly,the AHP method was used to establish the metric weights of the original system of evaluation of the N companies’ performance.Combined with the scores of experts and employees,the index weights of the overall objective layer,sub-objective layer and indicator layer are determined respectively,and the hierarchical structure model and matrix are constructed and the consistency test is conducted.Finally,the index data of each dimension are summarized to obtain a performance evaluation system based on balanced scorecard.Third,put forward the implementation steps and safeguard measures of the performance evaluation improvement system of N company.Based on the conclusion of comparative analysis of the old system and the new system,the implementation steps of applying the new system in the enterprise are given:the evaluation index data processing,the formulation of the implementation plan,the determination of the evaluation standard and the implementation of the performance evaluation,on the basis of which the safeguard measures are put forward.According to the result of the above study,this paper proposes that the balanced scorecard can combine the strategic objectives of the enterprise with the performance evaluation system and overcome the one-sided shortcomings of the traditional performance evaluation system.The company should organize departments to implement the system,formulate clear rules and regulations,and publicize and educate the employees to improve their enthusiasm for improving the standards.There should be sufficient communication in the implementation and improvement of indicators,especially the communication between employees;the indicators in the evaluation system should be adjusted with the situation in the company’s operation and employee application,and the indicators should be continuously optimized;establish information statistics system to improve enterprise management level.The study on N company aims to provide reference for other enterprises,especially new energy power battery enterprises,to optimize the performance evaluation system.