Research On The Construction Of C Company’s Performance Evaluation Index System

Against the background of gradually improving economic level,our country has stepped into the era of knowledge economy,under this background,the competition facing small and medium-sized enterprises increases with the day,but in the face of competition,how to make comprehensive use of all resources to improve the enterprise performance is very important.Performance management system is a dynamic and variable system.In enterprise performance management,there is no best performance management system,and every company has its matching and effective performance system.How to treat the financial performance management system of enterprises correctly and build a performance management system that fits perfectly with their own enterprises has become a challenge that all enterprises must face and overcome.This paper mainly takes C company as an example to study its performance evaluation system.Firstly,this paper combs the latest research trends of scholars on enterprise performance evaluation from domestic and foreign perspectives,and introduces key performance indicators(KPI),Balanced scorecard(BSC),stakeholder theory and other contents,this is also the theoretical basis of this paper.Secondly,based on the effective combination of the current situation of Company C,determine the corresponding performance evaluation results,mainly involving three aspects:performance evaluation management system,and the method,index system and process of performance evaluation.At the same time,through the analysis of the internal situation of C company,the main problems of performance evaluation are as follows: first,the performance evaluation is not systematic and scientific enough;Second,the performance evaluation focuses on financial indicators,and pays insufficient attention to non-financial indicators;Third,the scoring standard of performance evaluation is single,and the incentive is weakened.The reasons for these problems are as follows: the timeliness of performance evaluation is insufficient;Disconnection between performance evaluation and corporate strategic goals;Performance evaluation has not established a perfect reward and punishment mechanism.Thirdly,based on the KPI-BSC method,this paper constructs a performance evaluation index system suitable for C company.The selection of indicators is mainly based on six aspects: financial,customer,internal process,learning and growth,social responsibility and other dimensions,and the specific weight of each dimension is determined through analytic hierarchy process.Finally,this paper took the relevant data of Company C in 2021 as an example to apply the performance evaluation results,and obtained the total score of balanced scorecard performance evaluation of Company C in 2021 as 84.3 by calculation.The scores of financial,customer,internal process,learning and growth,social responsibility and other dimensions were 33.4,17.2,16.0,9.4 and 8.4 respectively.Combined with the performance evaluation grade of Company C,it is finally found that the overall performance evaluation result of BSC of Company C in 2021 is good.In order to further improve the score of the performance evaluation index of C company and promote the development of the company itself,put forward corresponding countermeasures and suggestions from the aspects of financial dimension and customer dimension.It is hoped that the research of this paper can provide relevant reference for the improvement of the performance evaluation index system of C company,and also provide certain reference for other similar companies.