The exploration of performance evaluation is always aimed at business performance, but the performance of catering management is rarely heard. In fact, management performance evaluation is an important issue that must be paid attention to in modern enterprise management. This is not only because the result of management directly affects the distribution of enterprises, but more importantly, the effective management performance evaluation process itself is a process of promoting efficiency improvement. A successful enterprise must have a set of reasonable, effective and stable management performance evaluation system, but people have not given enough understanding to it.

as we know, the balanced scorecard is the latest and most comprehensive theory and method for evaluating the business performance of enterprises at present, and what it evaluates coincides with our management performance in many places. Therefore, trying to use the balanced scorecard to evaluate the management performance will definitely help enterprises to improve their management level.

profitability from financial indicators

financial data is an indispensable part of management performance evaluation. The purpose of enterprise management is to pursue profits, and the management performance level of enterprise managers can be intuitively reflected through financial data. Typical financial indicators are linked with profitability, including: operating income, sales growth rate or cash flow generated, return on investment, and even some updated indicators, such as economic value added (EVA). The weight of financial sub-module in the whole management performance evaluation system is generally different with the different types of enterprises and development stages. For example, the weight of traditional industrial enterprises can be higher, set at 31%-41%; For high-tech industrial enterprises, because a large amount of research and development expenses in the early stage need to be amortized for a long period of time in the future, their weight should be lower, such as about 21%. Another example is that in the growth stage of an enterprise, due to the huge amount of investment in all aspects, the weight of financial performance measurement indicators should be lower, such as about 21%, and in the mature stage, the weight can be appropriately increased to 31%-41%.

Looking at competitiveness from customer sub-modules

In the final analysis, competitive advantage comes from the value that an enterprise creates for its customers that exceeds its cost. Value is the price that customers are willing to pay, and excess value is generated by providing the same benefits at a price lower than that of competitors, or by providing unique benefits to make up for the high price. Therefore, trying to meet the needs of customers is a necessary condition for the successful development of enterprises. In the customer sub-module of balanced scorecard, enterprise managers should determine the competitive customers and market share that enterprises want to win, and calculate the performance within this target range. For the evaluation of enterprise managers' performance in customer management, the core indicators should include: customer satisfaction, customer retention, acquisition of new customers, and customer profitability, that is, market share and accounting share within the target range. If these indicators reflect the good situation, it shows that the customer management of enterprise managers is fruitful, and the enterprise has achieved an important core competitiveness. In the whole management performance evaluation system, different weights can be set according to different types of enterprises. For example, the weight of industrial and agricultural enterprises can be lower, about 21%, while the weight of service enterprises should be higher, 31%-41%.

comprehensive improvement from the perspective of internal operation

The traditional performance evaluation system often aims at controlling and improving the functions of existing functional departments, which mainly evaluates the operating performance of these departments according to financial indicators, including at most indicators such as product quality, return on investment and production cycle, but only emphasizes the performance of individual departments, rather than comprehensively improving the overall operating process of enterprises. In contrast, the balanced scorecard emphasizes the diversification of evaluation indicators, including not only financial indicators, but also non-financial indicators. It can comprehensively reflect the internal management performance level of enterprise managers in the process of implementing management activities, and its indicators can include the average time consumption of new products, the qualified rate of products, the ratio of new customer income to total income, the leading time of production and sales, the leading time of after-sales service and so on. The set weight is about 21%.

From the perspective of learning innovative design, the sustained stamina

Customers and internal business processes are important guarantees for enterprises to achieve their goals and achieve success, but there is often a huge gap between the existing production capacity of enterprises and the actual production capacity required by performance goals. In order to narrow these gaps and ensure the realization of the above two goals, enterprises must determine the goals and evaluation indicators of learning and innovation in the balanced scorecard, which is the source of strength for enterprises to achieve long-term goals. If an enterprise wants to innovate, its managers can't be ignored, and if an enterprise manager wants to promote the development of enterprise learning and innovation, he must first learn to learn to learn and innovate. At the same time, other relevant main indicators can also be: providing various trainings for employees, improving information technology, improving information systems, and creating a good corporate culture atmosphere. In the concrete evaluation, it can be measured by the quantity and quality of its measures. This sub-module is very important for enterprise managers, which directly reflects their awareness and ability of learning and innovation. For an enterprise with a clear development strategy, the weight set here should not be less than 25%.

six steps of using balanced scorecard

the key to using balanced scorecard to evaluate management performance lies in the compilation and implementation of balanced scorecard. To compile and implement an effective balanced scorecard, it is mainly necessary to combine enterprise strategy with business strategy, business performance with management performance, and reward and punishment for managers. In order to achieve these three combinations, the preparation and implementation of the balanced scorecard should follow the following six steps:

(1) Establish enterprise strategy and business strategy. Enterprise strategy and business strategy should be simple and clear, and have practical significance for each department. This can use some evaluation indicators to measure the efforts and performance levels of managers in various departments in reaching enterprise strategies and implementing business strategies. At the same time, set up a balanced scorecard group or committee to explain enterprise strategy and business strategy, so that every manager has a deep understanding of enterprise strategy and business strategy.

(2) Establish specific indicators of finance, customers, internal business processes, learning and innovation, and find the most appropriate management performance evaluation indicators for the four specific indicators. Generally speaking, it is more appropriate for each sub-module of the balanced scorecard to formulate 3-5 indicators, which are the result of the decomposition of each specific indicator and an organic part of each sub-module.

(3) Determine the specific quantitative targets of management performance evaluation indicators at each stage, and work out managers' work plans accordingly. After the plan is made, it is necessary to evaluate the implementation effect of the plan by common indicators and compare it with the expected goal, so as to find out whether they are consistent, and adjust them in time if they are not consistent, so as not to have a big deviation.

(4) Internal communication and education. Use various communication channels, such as regular or irregular publications, letters, announcements, slogans and meetings, to let managers at all levels understand the enterprise strategy, business strategy and indicators and trends of management performance evaluation, so that managers can adjust their work in time.

(5) link the annual reward and punishment system and the balanced scorecard. Because the plan of management performance evaluation has been determined and kept unchanged from the beginning, the evaluation result has strong objectivity, which embodies the rule of "what you measure, you get what you want". Good performance, can get the reward; Poor performance should be punished, and such a balanced scorecard has a strong incentive and restraint effect.

(6) By means of questionnaires, employees' opinions are often adopted, the indicators of balanced scorecard are revised and the performance management of managers is improved, so as to give full play to employees' sense of ownership, and let more employees participate in the supervision of management performance evaluation, so as to prevent the unreasonable phenomenon of "officials enriching the poor".

generally speaking, among the above six steps, the most difficult is to establish enterprise strategy, find the most appropriate evaluation index and communicate internally. The premise of adopting the balanced scorecard system is that enterprises must have clear strategic objectives, which is the key factor restricting many enterprises to successfully implement the balanced scorecard. It is a bold attempt to apply the balanced scorecard to management performance evaluation, and we still need to improve it in practice.