IDEAS home Printed from https://ideas.repec.org/a/hin/jnddns/5071667.html
   My bibliography  Save this article

Internal Economic Management and Performance Evaluation Method of Enterprise Based on Balanced Scorecard

Author

Listed:
  • Shuangshuang Liu
  • Wen-Tsao Pan

Abstract

In order to evaluate the performance management level of the enterprise, it is necessary to use the Balanced Scorecard to establish the performance evaluation system of the enterprise. On the basis of pointing out the specific problems and deficiencies existing in the enterprise, suggestions for improving the performance level of the enterprise are put forward. Then, a detailed analysis of the performance evaluation of Company A is carried out. Through the analysis of various aspects of Company A’s performance, the problems and deficiencies in its performance evaluation are found. According to the specific problems of Company A, a performance evaluation system is designed based on the balanced scorecard. The Balanced Scorecard is a management tool for measuring performance in multiple dimensions. Starting from multiple aspects, scientifically combining strategic objectives with multiple dimensions, this management method not only is suitable for the current market environment, but also improves the company’s internal management system. Through the investigation of the company’s performance management, it is found that there is a problem in the company’s performance management. In view of the existing problems, the Balanced Scorecard of management accounting is used as a management tool to design a feasible performance appraisal plan for the company from the four dimensions of finance, customer, internal process, and learning and growth. Recommendations for full participation can be made for its implementation. The results show that the comprehensive score of Company A’s performance in 2022 is 70 points. It can be seen from the evaluation results that the financial performance evaluation level of the company is average. The company’s customer performance levels are average as well. The internal operation level of the enterprise is at a high level. The level of learning and growth performance of the business is very good. At the same time, according to the reliability test standard, the reliability coefficient of the questionnaire is 0.866, indicating that the reliability is acceptable.

Suggested Citation

  • Shuangshuang Liu & Wen-Tsao Pan, 2022. "Internal Economic Management and Performance Evaluation Method of Enterprise Based on Balanced Scorecard," Discrete Dynamics in Nature and Society, Hindawi, vol. 2022, pages 1-13, June.
  • Handle: RePEc:hin:jnddns:5071667
    DOI: 10.1155/2022/5071667
    as

    Download full text from publisher

    File URL: http://downloads.hindawi.com/journals/ddns/2022/5071667.pdf
    Download Restriction: no

    File URL: http://downloads.hindawi.com/journals/ddns/2022/5071667.xml
    Download Restriction: no

    File URL: https://libkey.io/10.1155/2022/5071667?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:hin:jnddns:5071667. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Mohamed Abdelhakeem (email available below). General contact details of provider: https://www.hindawi.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.