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Mindmap von Angela Bonilla, aktualisiert more than 1 year ago
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Erstellt von Angela Bonilla
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Internal Economic Management and
Performance Evaluation Method of
Enterprise Based on Balanced Scorecard
- 3. Analysis of Problems and
Reasons in the Process of
Company Performance Appraisal
- Company A’s performance appraisal belongs to the “MBO + 360” (target-performance appraisal
method + comprehensive performance appraisal method) comprehensive appraisal model. This model
can not only implement the overall goals and responsibilities to the established responsible persons, but
also avoid problems such as unequal levels of authority and unclear powers. At the same time, the
subjective evaluation of various sources of information caused by this model is relatively strong, and the
degree of objectivity is not enough. It is difficult to compare the job performance of different employees
and different departments horizontally, and it is impossible to provide a basis for employee promotion
decisions.
- Company A’s performance appraisal belongs to the “MBO + 360” (target-performance appraisal
method + comprehensive performance appraisal method) comprehensive appraisal model. This model
can not only implement the overall goals and responsibilities to the established responsible persons, but
also avoid problems such as unequal levels of authority and unclear powers. At the same time, the
subjective evaluation of various sources of information caused by this model is relatively strong, and the
degree of objectivity is not enough. It is difficult to compare the job performance of different employees
and different departments horizontally, and it is impossible to provide a basis for employee promotion
decisions.
- 2. Related Concepts and Theoretical Basis
- 2.1. Performance
- Performance refers to the appraisal subject’s work evaluation of employees. The
assessment method should be reflected through the work objectives and performance
standards set by the company
- Performance refers to the appraisal subject’s work evaluation of employees. The
assessment method should be reflected through the work objectives and performance
standards set by the company
- 2.2. Performance Management
- Performance management refers to the continuous cyclic process of performance plan formulation,
performance coaching and communication, performance appraisal, application of performance results,
and performance goal improvement in which managers and employees participate in order to achieve
organizational goals
- Performance management refers to the continuous cyclic process of performance plan formulation,
performance coaching and communication, performance appraisal, application of performance results,
and performance goal improvement in which managers and employees participate in order to achieve
organizational goals
- 2.3. The Relevant Theoretical Basis
of the Balanced Scorecard
- Companies must also focus on the competitive performance indicators that drive the achievement of
strategic goals. The Balanced Scorecard develops financial and competitiveness performance indicators
closely related to corporate strategy from four levels: finance, customers, internal operations, and learning
and growth. It not only pays attention to the balance of various indicators, but also devotes itself to the
implementation and achievement of corporate strategies.
- Companies must also focus on the competitive performance indicators that drive the achievement of
strategic goals. The Balanced Scorecard develops financial and competitiveness performance indicators
closely related to corporate strategy from four levels: finance, customers, internal operations, and learning
and growth. It not only pays attention to the balance of various indicators, but also devotes itself to the
implementation and achievement of corporate strategies.
- 2.1. Performance
- 1. Introduction
- By realizing the reasonable allocation of tangible and intangible assets and increasing the research on
management mode, enterprises can obtain greater profits in short-term operation and occupy more
opportunities in long-term development. The necessary tools to achieve effective management and a set
of scientific performance management system have become more and more important
- By realizing the reasonable allocation of tangible and intangible assets and increasing the research on
management mode, enterprises can obtain greater profits in short-term operation and occupy more
opportunities in long-term development. The necessary tools to achieve effective management and a set
of scientific performance management system have become more and more important
- 5. Comprehensive Evaluation of
Performance Based on Fuzzy
Comprehensive Analysis
- 5.1. Constructing the Index Factor Set
- The first step of fuzzy
comprehensive evaluation is to
establish an index factor set. It is a
collection of various elements that
affect the evaluation object.
- The first step of fuzzy
comprehensive evaluation is to
establish an index factor set. It is a
collection of various elements that
affect the evaluation object.
- 5.2. Constructing the Language Comment Set
- The language comment level is a
set composed of the evaluation
results of the object.
- The language comment level is a
set composed of the evaluation
results of the object.
- 5.3. Determining the Weight Vector Set
- Since the importance of each indicator to the
evaluation object is different, in order to
distinguish the importance of each indicator
from the evaluation object, a corresponding
weight is assigned to each indicator.
- Since the importance of each indicator to the
evaluation object is different, in order to
distinguish the importance of each indicator
from the evaluation object, a corresponding
weight is assigned to each indicator.
- 5.1. Constructing the Index Factor Set
- 4. Establishment of Company A
Performance Evaluation System Based on
Balanced Scorecard
- 4.1. The Principle of Setting Up the Performance Evaluation System
- 4.1.1. Scientific Principle
- The scientific principle refers to the design of an evaluation index
system that can objectively and correctly reflect the status of the
enterprise through scientific methods.
- The scientific principle refers to the design of an evaluation index
system that can objectively and correctly reflect the status of the
enterprise through scientific methods.
- 4.1.2. The Principle of Specificity
- The principle of specificity means that the evaluation index is
a specific and clear index. It is a targeted indicator that can be
proposed on a specific aspect of the e-commerce business
performance, rather than a vague and unclear indicator.
- The principle of specificity means that the evaluation index is
a specific and clear index. It is a targeted indicator that can be
proposed on a specific aspect of the e-commerce business
performance, rather than a vague and unclear indicator.
- 4.1.3. Measurable Principle
- The principle of measurability means that the
evaluation index of the evaluation index system
should be measurable. No matter how perfect
and beautiful an evaluation index system is, the
relevant data of its indexes should be available
and can be quantified and easily calculated
- The principle of measurability means that the
evaluation index of the evaluation index system
should be measurable. No matter how perfect
and beautiful an evaluation index system is, the
relevant data of its indexes should be available
and can be quantified and easily calculated
- 4.1.4. The Principle of Achievability
- The principle of achievability means that the specific
indicators in the evaluation index system can be
adopted by relevant personnel and departments and
applied to practical work.
- The principle of achievability means that the specific
indicators in the evaluation index system can be
adopted by relevant personnel and departments and
applied to practical work.
- 4.1.5. General Comparability Principle
- The general comparability principle means that
the purpose of performance evaluation is not
only to require the managers of the enterprise
to master and implement the performance
evaluation system, but also to make it
understandable by stakeholders such as
investors and creditors
- The general comparability principle means that
the purpose of performance evaluation is not
only to require the managers of the enterprise
to master and implement the performance
evaluation system, but also to make it
understandable by stakeholders such as
investors and creditors
- 4.1.6. Incentive Principle
- The incentive principle refers to the
evaluation of the performance of the
enterprise to judge whether the
enterprise goal has been achieved and
the current operation status of the
enterprise.
- The incentive principle refers to the
evaluation of the performance of the
enterprise to judge whether the
enterprise goal has been achieved and
the current operation status of the
enterprise.
- 4.1.7. Cost-Effectiveness Principle
- The cost-benefit principle means that the
performance evaluation system is formulated with
the purpose of helping enterprises to make profits
- The cost-benefit principle means that the
performance evaluation system is formulated with
the purpose of helping enterprises to make profits
- 4.1.1. Scientific Principle
- 4.1. The Principle of Setting Up the Performance Evaluation System
- 6. Application of Performance Evaluation
System Based on Balanced Scorecard in
Company A
- The reliability of the questionnaire is analyzed. The Alpha (reliability
test coefficient) coefficient is often used as an indicator to measure
the reliability. The smaller the Alpha coefficient value, the smaller the
reliability, and otherwise the higher. There is no uniform standard
for the numerical size of the reliability coefficient.
- The reliability of the questionnaire is analyzed. The Alpha (reliability
test coefficient) coefficient is often used as an indicator to measure
the reliability. The smaller the Alpha coefficient value, the smaller the
reliability, and otherwise the higher. There is no uniform standard
for the numerical size of the reliability coefficient.
- 7. Comprehensive Analysis of
Evaluation Results and Suggestions
for Improving Performance
- Specifically, Company A can improve its
performance level from the following four aspects.
7.1. Financial-Level Advice. 7.2. Customer-Level
Advice. 7.3. Internal Operational-Level Advice. 7.4.
Learning and Growth Level Advice
- Specifically, Company A can improve its
performance level from the following four aspects.
7.1. Financial-Level Advice. 7.2. Customer-Level
Advice. 7.3. Internal Operational-Level Advice. 7.4.
Learning and Growth Level Advice
- 8. Conclusions
- As an important management method of an enterprise, performance appraisal occupies an important
position in the long-term development of an enterprise. Scientific performance appraisal can not only
effectively improve individual performance at the employee level, but also achieve performance goals at
the organizational level, so as to achieve the strategic goal of long-term development of the enterprise.
Therefore, this paper adopts the Balanced Scorecard theory to evaluate the internal economic
management and performance of enterprises.
- As an important management method of an enterprise, performance appraisal occupies an important
position in the long-term development of an enterprise. Scientific performance appraisal can not only
effectively improve individual performance at the employee level, but also achieve performance goals at
the organizational level, so as to achieve the strategic goal of long-term development of the enterprise.
Therefore, this paper adopts the Balanced Scorecard theory to evaluate the internal economic
management and performance of enterprises.
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