| In the face of fierce market competition under the new normal of the economy,China’s private manufacturing enterprises are facing the challenges of industry transformation and upgrading,rapid changes in consumer demand,etc.,it is of great significance to set up a performance evaluation system in line with the characteristics and development of private manufacturing enterprises in China,and to give full play to the role of strategic performance orientation.Therefore,this paper focuses on private manufacturing enterprises,on the basis of domestic and foreign scholars’ research on performance evaluation theory and strategic map,taking XX company as the research object,this paper expounds in detail the whole process of enterprises introducing strategic map to optimize the existing performance evaluation system,so as to provide effective assistance for the realization of strategic objectives of XX enterprises,at the same time,it also provides a reference for private manufacturing enterprises to construct the performance evaluation system based on strategic map.This paper firstly reviews the theoretical basis and development trend of performance evaluation and strategic map at home and abroad,and then demonstrates the feasibility and necessity of applying strategic map by analyzing the current situation and reasons of performance evaluation system of private manufacturing.Secondly,this paper analyzes the present situation of performance evaluation of XX company,and excavates the problems existing in the present performance evaluation system,such as disconnection from enterprise strategy,lack of communication and feedback mechanism,etc.,through the tools of PESTEL,Porter’s five-force model,internal value chain,SWOT analysis matrix and so on,the internal and external management environment of XX company is sorted out systematically,and the strategic development direction and target are further defined Then the strategic map is drawn based on the enterprise’s strategic goal,and the existing performance evaluation index of XX company is optimized to form 19 indexes at four levels:finance,customer,internal operation,learning and growth Then an expert group was set up to grade the importance of the indicators by means of a questionnaire survey.The weights of the indicators were assigned and calculated by using the analytic hierarchy process(AHP)and SPSS,and the weights of the indicators were determined,by means of goal decomposition Matrix,value tree model and so on,the evaluation index is decomposed to each department and post,and the optimized performance evaluation system can reflect the achievement of the enterprise’s strategic goal more directly.Finally,in order to ensure that enterprises effectively implement the performance evaluation system based on strategic map,this paper puts forward six specific measures,such as establishing BSC Strategy Committee,setting up meeting guarantee mechanism,strengthening managers’ performance consciousness,to ensure the effective operation of the system. |