Research on the Construction of Performance Evaluation Indicator System of Enterprise Financial Management Information System Based on BSC
Based on the Balanced Scorecard (BSC) theory, this study constructs a comprehensive set of performance evaluation index system for enterprise financial management information system (FMIS). By deeply analyzing the four dimensions of BSC-financial, customer, internal process, and learning and growth-a series of indicators are designed to quantitatively evaluate the role of FMIS in the execution of corporate strategy. Hierarchical analysis method (AHP) was used to determine the weights of the indicators to ensure the scientific and practicality of the evaluation system. The results of the study show that FMIS demonstrates significant effects in improving cost control efficiency, customer satisfaction, internal process optimization, and employee growth, and provides strong support for the achievement of corporate strategic goals. This study provides an empirical tool for enterprises to evaluate and optimize FMIS, which helps to promote the modernization and effectiveness of enterprise financial management.
Authors
- Xiaoguang Su (ORCID: https://orcid.org/0009-0005-8467-2342)
- Yuting Yang
Institutions
- Naval University of Engineering (CN)
Publication Details
- Published
- 2024-12-13
- DOI
- https://doi.org/10.1145/3724154.3724168
- Primary Topic
- Digitalization and Economic Development in Agriculture
- Type
- article
- Field-Weighted Citation Impact
- 0.00