Research On Financial Performance Optimization Of J Real Estate Company Based On Balanced Score Card

2021 is an extraordinary year for the real estate industry,which has just survived the COVID-19 epidemic in 2020 and suffered from the ensuing all-round strong policy regulation.The profitability and living space of the industry have been further compressed,entering the "great reshuffle",and the integration and transformation have been accelerated.Fine management is the only way for real estate enterprises to survive and develop in the future.Every penny spent by enterprises must create due value."Money must be spent for efficiency",and this "efficiency" is ultimately financial performance.However,the financial performance management level of the real estate industry is generally not high,and the effective integration of financial management,performance management and process management cannot be realized.Therefore,it is urgent for real estate enterprises to improve the level of financial performance management!Based on this,this paper takes J real estate company as the case analysis object,comprehensively uses literature analysis,questionnaire survey,informal interview and other research methods to conduct case analysis on the financial performance management of J real estate company.Firstly,through problem diagnosis and analysis,it is found that the financial performance management of J real estate company has problems such as imperfect evaluation index system,inadequate financial performance process control and unsatisfactory application of financial performance results.Then,analyze the main reason of the problem is short-term management thinking,difficult to achieve long-term development;Functional management mode,it is difficult to achieve the integration of industry and finance;The backward information system makes it difficult to realize data empowerment.Then,put forward the financial performance management optimization strategy: draw strategic map,and strategic coordination;Optimize the index system and integrate it with process management;Form assessment scale to ensure implementation.Finally,put forward safeguard measures.The "double cycle" financial performance management system based on the Balanced Scorecard proposed in this paper realizes the integration of result management and process management.The management system uses Du Pont analysis method to realize the targeted goal of "result back to process management".At the same time,the balanced scorecard is used to realize the natural result of "process management promoting results".Through data deduction and analysis,it is found that the management system is more conducive to help J real estate company achieve long-term,stable and sustainable financial performance.The "double cycle" financial performance management system based on the Balanced Scorecard not only provides theoretical guidance for the financial performance management of J real estate company,but also provides reference and Enlightenment for other enterprises in the same industry.At the same time,it enriches the research in the field of financial performance management and provides ideas for the next theoretical research.