| At present,our country is strongly encourage independent technology innovation,improve the industry development and production capacity,the chip semiconductor industry is owned by the state to support research and development of manufacturing industry,the industry under the influence of the world’s advanced technology development,at the same time,domestic enterprises in the industry are also seeking innovation in the competition,in domestic chip semiconductor industry enterprises,the evaluation is full and accurate It is an important foothold for the future development to effectively improve the r&d strength,improve the work enthusiasm of employees and stimulate the internal operation and management power of enterprises.This paper will focus on improving the management ability of r&d,manufacturing enterprises from the perspective of performance management.The P enterprise studied in this paper is an R&D and manufacturing enterprise in the chip semiconductor industry and a tertiary unit directly under the State-owned Assets Supervision and Administration Commission.It attaches importance to operation management and performance evaluation and has established long-term development strategic goals according to the needs of national development.According to the accumulated operation and management experience of P enterprise,P enterprise currently has a performance evaluation system,but there are problems such as disconnection between the performance evaluation system and the long-term strategic goals of P enterprise and lack of evaluation indicators at the customer level.Therefore,from the perspective of performance management,P enterprise should establish a set of performance evaluation system that can be linked with the strategic development of P enterprise,so as to make a more accurate and comprehensive evaluation of P enterprise performance and provide benefits for THE operation and management of P enterprise.In this paper,the basic situation of P enterprise in the industry,long-term strategic objectives,business conditions and the current application of performance evaluation system are analyzed and studied,summed up the shortcomings of the current performance evaluation system of P enterprise,and the feasibility of THE application of balanced scorecard performance evaluation of P enterprise is analyzed.Then,the paper analyzes the strategic objectives of P enterprise by applying the four dimensions of finance,customer,internal process,learning and growth of the BALANCED scorecard performance evaluation model,and establishes a performance evaluation system based on the balanced scorecard performance evaluation model which is oriented by the strategic objectives of P enterprise.Finally,on the implementation of the new performance evaluation system design the security scheme,the performance evaluation system of the old and new comparison,discuss the advantage of the new performance evaluation system,based on the related data from 2019 to 2021 P enterprises apply the new performance evaluation system of P enterprise performance evaluation.The innovation of this paper lies in the application of BSC theory to domestic R&D and manufacturing enterprises,which extends the research and application scope of BSC in China.The case enterprise P is a tertiary unit directly under the State-owned Assets Supervision and Administration Commission(SASAC),and the case selection is typical.Through the analysis of P enterprise’s actual operation situation and business data,combined with the strategic objectives of P enterprise,the performance evaluation system is optimized and improved by applying the balanced scorecard theory,so as to carry out a more comprehensive and accurate performance evaluation of P enterprise.It is hoped that this paper can improve the research and application of performance evaluation model of balanced scorecard in China and provide reference for performance management of other domestic R&D and manufacturing enterprises. |