Research on the Key Performance Evaluation Methods of Enterprises Using BSC and KPI Based on Analytic Hierarchy Process ---- Illustrated by the Case of Hangzhou Cigarette Factory

摘要

Taking Hangzhou cigarette factory as an example, this paper establishes a key performance index system through integrating the balanced scorecard (BSC) and key performance index (KPI). The index system includes the first-level and 13 second-level indicators in four dimensions of finance, customers, internal processes, as well as learning and growth. Through Analytic Hierarchy Process (AHP) and fuzzy comprehensive evaluation method, it constructs an evaluation model of key corporate performance, finally achieves the actual performance levels of the enterprise, as well as puts forward the improvement suggestions. This evaluation method mainly includes the steps of determining the domain of evaluation factors at all levels, determining the evaluation level, determining fuzzy weight vectors of various indexes, establishing the fuzzy relation matrix and calculating comprehensive evaluation results. It has high accuracy in the process of performance evaluation, which has certain reference and guiding significance for improving the comprehensive competitiveness.