A Study of Performance Measurement Based on Balanced Scorecard under ERP System in Construction Enterprises

摘要

In modern era, the trend of global economic development and globalization has been increasingly intensive. In order to maintain competitive advantages, construction enterprises all over the world are always adopt the method of ERP(Enterprise Resource Planning)to improve operation efficiency. The aspect that most concerned by construction enterprises which have adopted ERP is that what are the influences and economic benefits ERP will bring to these enterprises. Balanced Scorecard is though the combination of finance target and non-finance target to contact the performance measurement and implementation of the strategy，design a set of target systems which can help senior managers to understand the situation of the enterprise performance. This paper introduces the concept of Balanced Scorecard(BSC)，studies the corresponding relationship between the supply chain of ERP and the causation chain of BSC according to the characteristics of ERP and discusses the performance measurements system based on BSC under the condition of ERP, at the same time use the expert evaluation method. At last, we discuss how construction enterprises conduct performance management effectively.