| In the first decade of the 21 st century,China’s real estate industry flourished,and as a supplier upstream of the construction industry,commodity concrete also developed rapidly with the dividends of the times.In recent years,the impact of the pandemic and the explosion of housing companies such as Evergrande,the market demand for concrete,commodity concrete products gradually dropped in price,prices once fell below the cost line,due to redundancy of capacity,competition among enterprises has become increasingly fierce,these shocks have made it more difficult than ever for commodity concrete enterprises to operate.At present,many concrete enterprises in China are still in the state of extensive management,lack of core competitiveness,difficult to adapt to the requirements of intense market competition,such as high speed,high quality and low cost.Based on the current situation,J Company has undergone transformation and upgrading to cope with fierce market competition,but its performance evaluation system has not changed in line with the company’s basic operating conditions.As an effective management tool,Balanced Scorecard is widely used in all walks of life.This paper examines the application of the Balanced Scorecard in China’s concrete industry,helping to deepen the theoretical understanding of the Balanced Scorecard in China’s concrete industry,helping companies to tap more potential human resources,improve performance,take control of development strategies in real time,and pointing out a clear path for the development of the company.This thesis adopts a case study research approach to performance evaluation by selecting Company J as the sub Ject of the study..On the basis of improving the traditional balanced scorecard,a strategic oriented performance appraisal scheme is proposed,which expands the original balanced scorecard and adds risk control dimensions,and five dimensions are designed and weighted.Based on the example of J Company,A performance evaluation system was designed to suit the company’s strategic development and the characteristics and situation of the company in transition,thus improving the performance evaluation management of J Company.At the same time,the simulation test of J Company’s 2021 business performance was carried out and the safeguard measures were put forward.The paper also put forward some personal opinions on how to implement the balanced scorecard.This paper designs and optimises a balanced scorecard-based performance evaluation method,making the performance evaluation system suitable for J Company’s strategic ob Jectives,reflecting J Company’s management results,and making fair and comprehensive Judgments.It provides a good reference for other traditional commodity concrete industries to optimize their performance evaluation system. |