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Research On The Application Of Balanced Scorecard In University Performance Management

Posted on:2022-10-03Degree:MasterType:Thesis
Country:ChinaCandidate:X L LiaoFull Text:PDF
GTID:2557307049456514Subject:Management accounting
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With the country’s continuous emphasis on higher education,and social progress eager for talents,our country’s higher education has entered a stage of rapid expansion and qualitative change.The reform wave of higher education has promoted the rapid development of colleges and universities,and at the same time,it has also prompted a surge in pressure on major colleges and universities.How to improve the performance management level of schools in order to gain advantages in the competition has become a problem that colleges and universities pay more and more attention to under the current high pressure of competition.Colleges and universities urgently need to explore a brand-new management model,integrate strategic thinking into the decision-making and management of colleges and universities,to ensure that the school strives for excellence in sustainable development,and ultimately achieves its own strategic goals.Based on the theory of strategic management,this article first discusses the basic structural framework and basic content of balanced scoring,analyzes its balance and applicable conditions,and expounds the related concepts of performance management at the same time,laying a theoretical foundation for the construction of college performance appraisal system.Secondly,this article takes C colleges as an example,combined with the organizational characteristics and development context of colleges and universities,explores the far-reaching impact of the implementation of the balanced scorecard on the performance management of colleges and universities,and studies whether the action plan for the introduction of the balanced scorecard by colleges and universities is feasible.Thirdly,on the basis of analyzing the problems and reasons in the performance management of C colleges and universities,the key indicators are selected by the expert interview method,and the corresponding weights are calculated by the analytic hierarchy process.Finally,provide corresponding implementation steps and safeguard measures.The research results of this paper are as follows.First,with the basic theory of the balanced scorecard as the core,combined with the organizational characteristics of colleges and universities,a new interpretation of the balanced scorecard is carried out,and the four levels are respectively evolved into the financial support level,the service target level,the teaching and scientific research operation level,and the teacher team construction level.The level of scientific research operation and the level of faculty construction make the evaluation content closer to the actual situation of universities.Second,integrate strategic management thinking into the daily activities of colleges and universities,by establishing a performance evaluation system and using scientific mathematical methods to resolve the dilemma of "assessment for evaluation" in college performance management,and provide new ideas for the sustainable development of colleges and universities.Third,broaden the application fields of strategic management and balanced scorecards,and transform the practical research of strategic management and balanced scorecards from enterprises to non-profit organizations extend.This paper takes strategic management thinking as the core,balanced scorecard as a tool,combined with specific cases,to construct a C college performance appraisal system.On the one hand,it hopes to provide practical action plans for improving the performance management level of C colleges and universities,and also provide inspiration for the performance management work of other colleges and universities.On the other hand,it hopes to trigger college management on how to transform the school’s mission and strategy into action plans.A series of thoughts such as this will provide innovative insights for other scholars or universities to use existing discoveries for future research.
Keywords/Search Tags:Balanced Scorecard, Universities Performance Management, Assessment System
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