Author(s)

Zhuojun Feng ¹

Affiliation(s)

¹ School of Management, Shanghai University, Shanghai, China

Corresponding Author

Zhuojun Feng

ABSTRACT

High-tech enterprises are entities of high and new technology to create economic benefits, which play an important role in promoting the development of high and new technology. In recent years, high-tech enterprises grow rapidly and have broad prospects. Its important influence on economic development determines the significance of "Research on performance management of high-tech enterprises". This paper mainly discusses the current situation of performance management of high-tech enterprises and its countermeasures and suggestions. Taking Gree Electric as an example, taking the Balanced Scorecard as the theoretical basis, it points out the key factors that affect the performance management of high-tech enterprises. It solves the problem caused by the traditional enterprise performance evaluation method which only focuses on the evaluation of the business results and ignores the evaluation of the business process and development ability. The results show that the implementation of the performance index system guided by the Balanced Scorecard theory can promote high-tech enterprises to reduce short-sighted behavior, improve their ability to prevent risks, and achieve the maximization of enterprise value. 

KEYWORDS

Performance Management, Balanced Scorecard, High-tech Enterprises

CITE THIS PAPER

Zhuojun Feng, Research on Balanced Scorecard in Performance Management of High-tech Enterprises. Accounting and Corporate Management (2022) Vol. 4: 27-45. DOI: http://dx.doi.org/10.23977/acccm.2022.040705.

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