Constructional Research On Indicator Of Performance Evaluation System Of WT Company Based On Balanced Scorecard

With the development of global economy rapidly,the increase of international enterprise cooperation,the fasten changing on high and new technology,and the macro control of environmental factors such as carbon emissions all over the world,the development of automobile manufacturing industry is subject to the influence of a variety of external and internal factors.Especially in recent years,with the promulgation of carbon neutralization policies all over the world,the automobile manufacturing industry has received a great impact,and the overall market demand for Hybird electric vehicles and new energy vehicles are increasing.The vehicle is not only to a tool to meet people mobility demand in today,but a community integrating multiple needs such as the internet and energy.The advantages of old car companies in traditional automobile fuel vehicle projects are completely useless in the electric vehicle market.At this time,in addition to increasing R & D efforts,it is particularly important to improve the internal operation efficiency of the company.This paper takes WT Company as the research object.Firstly,by the in-depth investigation of the existing performance evaluation indicators of WT Company,and put the internal management and operation of the enterprise into consideration,this paper analyzes the problems and causes of the existing performance evaluation indicators.Through reading the literature from domestic and abroad the author integrates the author’s understanding of performance management theory and balanced scorecard theory,and analyzes the necessity and feasibility of using balanced scorecard theory to evaluate the performance of WT Company’s performance evaluation index system;Next,we analyze the macro environment of WT Company through PEST model,clarify the strategic goals of WT Company,split the strategic goals of WT Company in a detailed and logical way according to the Balanced Scorecard theory,and determine the performance evaluation index system from the four aspects of finance,customers,internal process,learning and growth based on the actual production and operation situation of WT Company.In combination with the company’s long-term planning,set the weight and target value of performance evaluation indicators to ensure the sustainability and operability of the performance evaluation system.Finally,by actually comparing the performance index values of WT Company under the Balanced Scorecard theory in 2019 and 2020,this paper makes a comprehensive evaluation on the profitability and sustainability of WT Company.Through in-depth research on the construction of WT Company’s performance evaluation index system,this paper not only helps WT company build an objective and scientific performance evaluation index system,but also realizes the unity of strategic objectives and performance evaluation indexes,realizes the performance evaluation index system with strategic objectives as the internal driving force,but also improves the internal management level of WT Company,provides a guarantee for the sustainable development.The author expects to provide reference for the construction of performance evaluation index system of the same type of enterprises in the same industry through the research of WT Company.