E-commerce company strategic management system based on balanced scorecard with Computer Aid

Strategic budget management is an emerging enterprise management tool oriented to corporate strategic goals. It can guarantee the efficient cooperation between various departments of the enterprise on the basis of comprehensive planning of the limited resources of the enterprise. The application of the Balanced Scorecard in the e-commerce company’s strategic management system can guarantee the improvement of the effectiveness of the enterprise’s strategic management system. This paper starts from the strategic planning process of the strategic management system based on the balanced scorecard, the construction of the group management and control model and the group’s strategic support system with computer aid, the KPI indicator system in the strategic management system based on the balanced scorecard and the strategy based on balanced scoring. The implementation of the performance appraisal process was analyzed.


Introduction
Enterprise strategic budget management has the function of reducing the cost of business management and optimizing the management system and management level within the enterprise [1][2][3]. Under the influence of economic globalization and technological innovation, the traditional budget management model has shown problems that are difficult to meet the needs of modern enterprises. The effective integration of corporate strategic objectives and budget management contributes to the optimization of the internal control system of the enterprise. The Balanced Scorecard is the main tool for companies to build their strategic advantages at this stage [4][5]. The balance between short-term and long-term performance of the company, the balance between external and internal performance, and the balance between financial performance and non-financial performance are the main advantages of the balanced scorecard in the field of corporate management. The Balanced Scorecard plays an important role in the strategic planning and execution management of the corporate group [6]. Taking China's e-commerce company as an example, after the balanced scorecard is applied to the strategic planning process of the enterprise group, the strategic management objectives within the enterprise are divided into the following contents: one is the goal in the financial field; the other is the goal at the customer level; The goal of internal business processes; the fourth is the goal of learning and growth. Generally speaking, the strategic planning of an enterprise group has the specificity of cyclic execution. After completing the configuration and formulation of the enterprise strategic planning, the enterprise needs to correct the original strategic plan according to the information feedback in the execution process of each business unit, so as to adapt to the enterprise. On the basis of the new characteristics of the environment, it provides guarantee for the improvement of the overall strategic objectives of the Group [7]. Therefore, according to the strategic planning process of the e-commerce company, strategic planning management is divided into multiple stages such as strategy formation, strategy execution and evaluation improvement. The application of the Balanced Scorecard in the e-commerce company's strategic management system can guarantee the effectiveness of the enterprise's strategic management system. After the balanced scorecard is applied to the strategic planning of the enterprise, the headquarters of the enterprise group will scientifically and rationally analyze the internal environment, the external environment and the industry/market competition according to the development status of each industry. Based on the construction of the SWOT framework, the construction of the first draft of the strategic plan is completed by determining the key success factors of the strategy. After the completion of the preliminary draft of the strategic plan, the company needs to carry out risk assessment and strategic positioning in time to complete the development strategy of the group company level, and after being approved by the board of directors of the enterprise group, it will be distributed to all departments of the enterprise.

Analysis of the strategic planning process of e-commerce company based on balanced
(2) Implementation of strategic planning The implementation stage of the enterprise strategic planning is the process of transforming the strategic planning and deployment of the enterprise group into actual actions by the group headquarters and various industrial departments. The implementation of strategic planning requires

Finance
How do our shareholders see us?

Learning to grow
Do we have the special capabilities and characteristics required for key internal processes?

Client
How do our customers view us?

Internal operations
What aspects must we excel in? 3 enterprises to do a phased analysis on the basis of focusing on the control of the strategic planning implementation process. In the implementation stage of the strategic plan, the e-commerce company adopted the measure of positioning the annual target as the strategic goal of the group development. This measure can enable the enterprise management personnel to better understand the implementation effect of the enterprise strategic plan or the implementation of the enterprise strategic plan. The formulation of industrial strategic planning and measures is an important issue for group companies in the implementation stage of strategic planning.
(3) Strategic planning assessment The strategic planning assessment process is the process by which an enterprise management organization evaluates the effectiveness of the strategy. In the strategic planning evaluation phase, companies need to make strategic revisions based on the assessment results. Taking the e-commerce company as an example, the results of the "E-commerce company strategic planning execution checklist" are the main basis for self-assessment of various industries within the enterprise.

Enterprise management and control model and strategic support system construction
Strategic budget management is an emerging enterprise management tool oriented to corporate strategic goals. It can guarantee the efficient cooperation between various departments of the enterprise on the basis of comprehensive planning of the limited resources of the enterprise. Under normal circumstances, the theory of strategic budget management involves a variety of management theories such as corporate strategy theory, business management theory, economic benefit theory and incentive theory. Through the analysis of the implementation of the Group's strategic management system, it can be found that the Group's management and control model and the Group's strategic support system are the main influencing factors of the strategic management system of the enterprise group based on the Balanced Scorecard. The financial management mechanism plays an important role in the group's strategic management system. The Group's strategic support system is the fundamental element of the strategic management system of the enterprise group based on the Balanced Scorecard. The enterprise group strategic management support system based on the balanced scoring method can be regarded as a group strategic support system with a comprehensive budget as the core. From the perspective of the relationship between this support system and centralized financial management, the overall budget can be seen as an integral part of the group's management and control. The comprehensive budget has certain advantages in accounting and group management, so it is based on the balance. After the enterprise group strategic management system of the card is applied to the e-commerce company, the enterprise needs to effectively play the role of the comprehensive budget in the group's strategic support system.
According to the relationship between the group management and control model and the strategic support system of the enterprise group with the overall budget as the core, if there are multiple legal entities in the group-type enterprises, the different interests of different legal entities will become the strategic management system of the group. Important influencing factors. The Group's strategic management system based on the Balanced Scorecard is based on the interests of different corporate entities. In the construction of the Group's management and control methods, enterprises need to pay attention to the following issues: First, the realization of the common strategy of the enterprise group; Second, the coordination between the overall interests of the group and the interests of various companies; Third, the application of the centralized or decentralized system. After the group strategic management system based on the balanced scorecard is applied to the enterprise management work, the enterprise needs to improve the group management and control measures based on the construction of the group's strategic support system.

Application of KPI Index System in E-commerce Company Strategic Management System
(1) Construction of KPI indicator system The KPI indicator system is an important tool for the strategic development and overall performance of the corporate group. The strategic performance evaluation based on the balanced scorecard method is based on the grey relational clustering analysis. According to the actual situation of the e-commerce company, the formulation of the strategic map of the group is the main construction measure of the KPI indicator system of the e-commerce company's strategic management system based on the balanced scorecard. Generally speaking, the Group's strategic management map is related to the following contents: First, the management dimension of the Group's strategic performance; Second, the evaluation dimension of the Group's strategic performance; Third, the strategic planning of the enterprise group in the coming period. According to the current business status of the e-commerce company, the company is an enterprise engaged in the production of motorcycles and professional vehicles. Under the influence of the Balanced Scorecard, the company's strategic map covers many aspects such as finance and customer internal operations. For example, in terms of finance, the group's profit margin and market share of products are important indicators related to the performance of corporate strategic management and control. At present, the business of E-commerce Company covers the secondary industry and the tertiary industry. The CPI indicators of customers and internal processes are closely related to the main business segments of the company. On the customer side, the reliability and cost performance of high-end equipment, the leading level of light power products and the quality of vehicle products are factors that cannot be ignored by enterprises. In order to ensure the sustainable development of enterprises, enterprises also need to improve the existing staff training system based on the improvement of the assessment system based on the balanced scorecard.
(2) Screening of KPI indicator system The combination of expert opinions and objective calculations is an effective measure for people to screen KPI indicators in the CP (I performance indicators) indicator system. Taking the group strategic management system based on the balanced scorecard used by e-commerce companies as an example, after the gray correlation analysis model is applied to the strategic management system of the enterprise group, the enterprise needs to contribute to the group's strategic goals according to various indicators. The degree of association between the indicators is analyzed. Then, based on the streamlined performance indicators, the KPI indicators are determined. The gray correlation degree calculation allows the person to determine the index correlation matrix of the degree of association between each two indicators, and then the KPI indicator can be determined by setting the threshold value of the correlation value between the indicators.
(3) Implementation of strategic performance appraisal process based on balanced scoring The strategic management model of enterprise group based on balanced scorecard needs to serve the refined management of medium and long-term development planning of enterprises, and to provide for the realization of various strategic objectives on the basis of scientific evaluation of strategic planning execution. Guarantee. There is a certain relationship between the relevant performance appraisal system of E-commerce Company and the Group's annual business appraisal target. In the process of constructing the strategic performance appraisal system, the enterprise also adopts the management mechanism of hierarchical management and hierarchical appraisal.

Conclusion
The Balanced Scorecard plays an important role in the strategic planning and execution management of the corporate group. The group management and control model is the way of existence of enterprise groups, and the group's strategic support system is the way to achieve the strategic management objectives of the enterprise. After the group strategic management system based on the balanced scorecard is applied to the enterprise management work, the enterprise needs to improve the group management and control measures based on the construction of the group's strategic support system.