基于平衡计分卡的天润乳业绩效评价研究

Research on the Performance Evaluation of Tianrun Dairy Based on the Balanced Scorecard

摘要: 在乳制品行业迈向高质量发展的背景下，区域乳企面临全国性头部企业竞争与全国化拓展的双重挑战。文章以新疆天润乳业股份有限公司为研究对象，基于平衡计分卡理论，从财务、客户、内部流程、学习与成长四个维度，结合2020~2024年企业相关数据开展绩效评价。研究发现，天润乳业具备优质奶源、稳定疆内客户群体及研发投入增长等优势，但同时存在财务偿债压力加大、营运效率下滑、盈利空间压缩、内部管理成本攀升等问题。基于此，针对性提出优化资本结构、深耕核心市场、精简管理流程、深化研发转化等改进建议。研究成果可为天润乳业优化绩效管理、实现战略目标提供实践参考，也为其他区域乳企的绩效评价提供案例借鉴。

Abstract: Against the backdrop of the dairy industry’s move towards high-quality development, regional dairy enterprises are confronted with the dual challenges of competing with national leaders and expanding their reach nationwide. This paper takes Xinjiang Tianrun Dairy Co., Ltd. as the research object and conducts a performance evaluation based on the Balanced Scorecard theory from four dimensions: finance, customers, internal processes, and learning and growth, combined with the company’s relevant data from 2020 to 2024. The research finds that Tianrun Dairy has advantages such as high-quality milk sources, a stable customer base in Xinjiang, and increasing R&D investment. However, it also faces problems such as increased financial debt pressure, declining operational efficiency, compressed profit margins, weak market expansion outside Xinjiang, and rising internal management costs. Based on this, the paper proposes targeted improvement suggestions such as optimizing the capital structure, streamlining management processes, and deepening R&D conversion. The research results can provide practical references for Tianrun Dairy to optimize performance management and achieve strategic goals, and also offer case studies for the performance evaluation of other regional dairy enterprises.