基于平衡计分卡的美的业绩评价研究

Research on the Performance Evaluation of Midea Based on the Balanced Scorecard

摘要: 本文基于平衡计分卡对美的集团进行业绩评价研究，探讨美的集团在财务维度、客户维度、内部流程维度和学习与成长维度的表现，并对美的集团平衡计分卡分析中展示的挑战和机遇提出改进措施。研究发现，美的集团虽面临市场竞争饱和、消费群体和偏好多样化以及诸多不确定因素影响的挑战，但通过优化绩效考核体系、风险管理体系，推动企业数字化转型和多元化转型，优化运营流程，提升运营效率及创新策略，仍保持了稳定的盈利能力。美的集团仍需深化公司内部管理、流程的变革，深化生产和供应链的数字化转型，加强企业产品创新能力，应对家电行业市场变革和发展机遇。

Abstract: Based on the balanced scorecard, this paper evaluates the performance of Midea Group, discusses the performance of Midea Group in financial dimension, customer dimension, internal process dimension and learning and growth dimension, and proposes improvement measures for the challenges and opportunities presented in the analysis of Midea Group. The research finds that although Midea Group faces the challenges of saturation of market competition, diversification of consumer groups and preferences, and many uncertain factors, it still maintains stable profitability by optimizing the performance appraisal system and risk management system, promoting the digital transformation and diversified transformation of enterprises, optimizing operational processes, improving operational efficiency and innovative strategies. Midea Group still needs to deepen the company’s internal management and process changes, deepen the digital transformation of production and supply chain, strengthen the enterprise’s product innovation ability, and respond to the market changes and development opportunities in the home appliance industry.