| Enterprise strategy is one of the management contents that every enterprise should take seriously,which determines the development direction and development potential of the enterprise.After formulating the correct strategic direction,it is more important to ensure the implementation of the strategy.Performance management is an important management tool to ensure the implementation of strategy.The traditional performance appraisal is generally limited to financial indicators,that is,it only evaluates the business results,and can not comprehensively evaluate the performance of the organization.Balanced scorecard is an effective,advanced and comprehensive strategic performance management tool,which can guide enterprises to form complete and clear organizational strategic objectives,strategic tasks,strategic paths and resource allocation,and transform the strategic objectives into each employee’s specific action plan.This paper combs the Balanced Scorecard and the strategic map theory extended by the balanced scorecard,and the five principles of establishing a strategic central organization.Combined with the strategic analysis models such as pest,SWOT and Porter’s five forces,taking e industrial robot company as a research case,this paper establishes a logical continuity between theory and practice.Through the strategic analysis of the case of E company and the review of the design and implementation process of the strategic performance management system,analyze and clarify the guiding role of the relevant theories of the Balanced Scorecard in the process of designing and implementing the strategic performance management system,establish a management system that can organically combine the enterprise strategy and performance management and ensure the effective implementation of the enterprise strategic objectives,and form a set of management system from design to implementation,The executable method of establishing enterprise strategic performance management system.Firstly,by analyzing the external environmental factors and internal competitive advantages of E company,the analysis results are obtained.The strategic objectives set by e company are in line with the external competitive situation and industry development expectations.Comparing the deviation between E company’s strategic objectives and implementation results,it is concluded that the problem of E company is not strategy formulation,but strategy implementation.Secondly,through employee interviews,investigate and communicate the employees’ work objectives,work methods and work results,get the problems and causes of the problems in the strategic implementation of E company,formulate solutions to ensure the implementation of E company’s strategy,and put forward the necessity of establishing a strategic performance management system based on the balanced scorecard theory in E company.Thirdly,according to the principle of establishing the strategic center organization,the strategic performance management system of E company is designed step by step.The first step is to draw the strategy map of E company based on the Balanced Scorecard and strategy map theory according to the principle of transforming strategy into action plan;The second step is to design and establish the "iron triangle" matrix management structure of E company according to the principle of making the organization focus on strategic coordination;The third step is to decompose the strategic tasks in the strategic map drawn in the first step into different roles of the "iron triangle" according to the principle of transforming strategy into employees’ daily work,and form measurable strategic performance indicators for each strategic task based on the smart principle,that is,the Balanced Scorecard used to measure the implementation of strategy;The fourth step is to establish a dynamic budget and strategic performance monitoring mechanism according to the principle of making strategy a continuous process.Finally,it analyzes the conditions for the implementation of the strategic performance management system in E company,obtains the existing basic conditions and the conditions to be improved,then analyzes the implementation risks that may be caused by these missing conditions,and puts forward the strategies and measures to deal with the risks.Through the above research on the strategic performance management system of E company,it is concluded that the balanced scorecard is the theoretical basis for establishing the strategic performance management system,and the strategic map and strategic central organization principle extended by the balanced scorecard are effective guiding methods for establishing the strategic performance management system.The strategic performance management system is feasible to ensure the implementation of strategic objectives.It is a set of strategic management system conducive to ensuring the implementation of enterprise strategy. |