平衡计分卡支持下的公司绩效指标优化设计分析

Analysis on the Optimal Design of Corporate Performance Indicators Supported by the Balanced Scorecard

摘要: 随着经济全球化的不断深入，在日益激烈的市场竞争中，公司面临巨大的绩效压力。如何进行科学的公司绩效管理，合理设计绩效评价指标体系，实现公司价值最大化，成为企业面临的重要课题。平衡计分卡管理工具通过融合财务指标与非财务指标，从多个维度衡量公司绩效，为绩效优化提供支持。本研究采用定量分析方法，选择某大型制造业企业为样本，基于平衡计分卡理论设计综合6大类别26项绩效指标，运用AHP、熵权法等多元决策方法确定各指标权重。实证结果表明：生产及运营效率、资产使用效率是企业改善绩效的关键举措。然后，参考企业战略目标，运用回归分析法建立公司绩效评价模型，R方等达0.806，验证模型效果良好。研究结论为：平衡计分卡能够为公司合理确定绩效指标体系提供支持，有效指导企业优化资源配置，提升公司整体价值。

Abstract: With the deepening of economic globalization, the company is facing huge performance pressure in the increasingly fierce market competition. How to carry out scientific company performance management, reasonably design the performance evaluation index system, and maximize the value of the company has become an important issue faced by enterprises. The balanced scorecard management tool measures corporate performance from multiple dimensions by integrat-ing financial indicators and non-financial indicators, providing support for performance optimi-zation. This study uses the quantitative analysis method, selects a large manufacturing enterprise as the sample, designs and synthesizes 26 performance indicators in 6 categories based on the Balanced Scorecard theory, and uses the AHP, entropy weight method and other multiple de-cision-making methods to determine the weight of each indicator. The empirical results show that production and operation efficiency and asset use efficiency are the key measures for enterprises to improve performance. Then, with reference to the strategic objectives of the enterprise, the regression analysis method is used to establish the performance evaluation model of the company, and the R side reaches 0.806, which verifies that the model has a good effect. The research conclusion is that the balanced scorecard can provide support for the company to rea-sonably determine the performance index system, effectively guide the enterprise to optimize the allocation of resources, and enhance the overall value of the company.