X连锁超市平衡计分卡应用研究会计学专业论文.docxVIP

的权重时，本文采用了层析分析法，在主客观相结合的基础上，保证了评价的可 行性和评价结果的科学性。最后，本文利用模糊层次综合评价的方法，较好地解 决了定量指标和定性指标同时存在的问题，同时，这种方法也较为方便，解决了 连锁经营企业绩效考核的滞后性。 关键词：绩效考核 连锁超市 平衡计分卡 战略地图 Study on Application of Balance Scorecard of X Supermarket chain Abstract Enterprise performance appraisal is a major research topic in todays business community, the current domestic chain enterprises there are many defects in the performance appraisal system. The main purpose is to establish the performance appraisal system within the enterprise in order to improve the operational efficiency of enterprises, business activities in line with the strategic objectives. This article found through thorough investigation and study X supermarket chains performance appraisal system exists in the strategy is unclear, as the only assessment standards to a single set of financial indicators, these problems led to a short-term behavior of the management process, the expense of the enterprises long-term interests, is not conducive to the sustained development of the X-supermarket chain. Balanced Scorecard as a new performance appraisal system, corporate strategy, comprehensive evaluation of the four levels of financial, customer, internal processes, and learning and growth, not only makes the implementation of the performance appraisal to the level of corporate strategy and balanced financial financial indicators and non-financial indicators, coordinated long-term and short-term indicators. Therefore, the use of the basic principles of the Balanced Scorecard, combined with X-linked supermarket industry background and operating conditions, its strategic design a performance appraisal system, which effectively solve the existing problems in the X supermarket chain performance evaluation . This paper summarizes the chain business performance appraisal of the current situation and the balanced scorecard-based performance appraisal of the current situation, based on the use of the Balanced Scorecard performance evaluation status of the