Research On Performance Evaluation Of Software Enterprises Based On Balanced Scorecard

With the gradual enhancement of the status of software and information technology service industry in the contemporary social economy,the activity of more and more software enterprises in our country’s capital market has also increased simultaneously.Compared with other industries,enterprises in the software industry have unique development and operation characteristics,so traditional enterprise performance evaluation methods cannot be fully applied to software enterprises.Meanwhile,as an emerging high-tech industry,the performance evaluation of software industry comparatively lacks academic research and practical experience.Therefore,it is a challenge for enterprises themselves and investors to objectively and scientifically appraise the performance of software enterprises.Based on the in-depth exploration of the concept of the balanced scorecard,this paper builds a performance evaluation index system available for L software enterprises,and analyzes its performance,and provide a basis for in-depth exploration on the objectivity and applicability of this evaluation system.Through the analysis of the significance of software enterprise performance evaluation under the background of the vigorous development of the digital economy,this paper uses the method of literature research to sort out the development process of the basic theory of performance evaluation and the balanced scorecard,points out the research ideas and framework of the article,then uses the balanced scorecard to establish a financial and non-financial index system for L software enterprise,so as to evaluate its performance.Secondly,according to the characteristics and development of software enterprise operation,we get an analysis on the characteristics of its performance evaluation.In the construction of the performance evaluation index system,various factors that affect the performance evaluation of the case enterprises are considered in many ways,and the corresponding secondary and tertiary indicators are established based on the research of dimensions of finance,customers,internal processes,learning and growth.Reasonable weights are given to the indicators through analytic hierarchy process,and consistency checks are carried out.Hereafter,perform performance evaluation on L software enterprise,find out the shortcomings of the case enterprise according to the analysis results,and put forward recommendations for improvement from various dimensions.It can be seen that the R&D capability,talent absorption,operation and service capability of an enterprise are closely related to the sustainable development of the enterprise.In the end,to analyze,generalize and summarize the various deficiencies in the research process of this paper,and provides a scientific reference for the performance management of listed companies in the software industry.