Research On Performance Evaluation Of M Agency Bookkeeping Enterprise Based On Balanced Scorecard

Market competition is becoming increasingly fierce as the economy develops rapidly.To stand out in this environment,businesses must first understand the general market environment,then clarify strategic objectives based on their own development,and finally build a performance evaluation system.The agency bookkeeping industry is a vital component of the modern service industry,as it can provide agency bookkeeping services to businesses that lack the resources to establish accounting institutions and accounting personnel.To adapt to social development,agent bookkeeping enterprises gradually transform and upgrade,increasing enterprise strength and providing knowledge-intensive services to customers through an innovative mode.Business management is extremely complex at this point,and the development of the agency bookkeeping industry faces significant challenges.It is frequently difficult to conduct a comprehensive analysis of business operations using a single performance evaluation method;therefore,for the overall development and long-term operation of the enterprise,a scientific performance evaluation method based on the balanced scorecard must be chosen.Through the literature review,it is found that there are few studies on the performance evaluation of the agency bookkeeping industry at home and abroad,so this thesis analyzes the case company M Agency Bookkeeping based on performance evaluation and uses the balanced scorecard as a tool.In this thesis,we describe the current situation of performance evaluation of M agency bookkeeping company,identify the problems of current performance evaluation,and analyze the necessity and feasibility of introducing the balanced scorecard to evaluate the performance of M company.Based on the balanced scorecard theory,this thesis specifies the strategic objectives of the company by drawing a strategy map and decomposes them into specific evaluation indexes,divides the corporate performance indexes into target,criterion and indicator levels by using hierarchical analysis,and derives the evaluation index weights by constructing a judgment matrix and calculating feature vectors.In order to evaluate the overall level of the performance of agency M,this thesis uses the fuzzy comprehensive evaluation method,based on the affiliation theory of fuzzy mathematics,to calculate the comprehensive score of the performance evaluation system constructed by the enterprise simulation application,and based on the principle of maximum affiliation,the overall performance evaluation level of company M is good.Among the four dimensions of the balanced scorecard evaluation,the financial dimension performs best,followed by the customer dimension,and the internal process dimension and the learning and growth dimension account for a relatively low percentage.In order to ensure the successful implementation of this performance evaluation system,we propose to establish a performance-oriented corporate culture,continuously improve the performance evaluation system,increase the importance of performance evaluation within the organization,and establish a sound performance communication and feedback mechanism.This thesis hopes to build a suitable performance evaluation system for Company M to improve the overall performance management of the company,promote the overall strategic goals of the company,and provide help and guidance for the performance management and long-term development of other companies in the agency bookkeeping industry.