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SME largest characterized as economically important part of China 's strategic significance , ownership and management is closely integrated , so the incentive to operators compared more important employee incentive . On the other hand , due to human resource development for SMEs in general has lagged far behind , the enthusiasm of the staff suffered a serious setback , resulting in the loss of talented employees , and hinder the pace of progress of the enterprise , and even affect the normal operation of employee incentive problem is , therefore , important topic of SMEs solved . Build a staff incentives , necessarily requires the support of a good performance evaluation system . However , due to the SME characteristics , as well as in the economic environment and the social environment affect the performance evaluation of SMEs must not mechanically copying large enterprise performance evaluation system , build SME performance evaluation system has strong practical significance . On the basis of the results of previous studies , by comparing the analysis of traditional financial performance evaluation model , EVA model and the BSC model , a clear advantage of BSC in the performance evaluation of the small and medium garment enterprises . Then combined with the status quo and development trend of small and medium garment enterprises in Ningbo , and the results of evaluation of survey research , integration the KPI theory and BSC theory , dissect the various strategic objectives , critical success factors , and in accordance with the financial interests , internal processes and learning classified growth of four different dimensions , the design of various factors corresponding evaluation , using AHP to determine the weight of each index , completed to motivate employees and promote employees and businesses grow together for the evaluation target KPI evaluation system based on BSC Construction. Finally, Ningbo BS Garments Co., Ltd. , for example, to build the BSC - based KPI evaluation system to evaluate the performance of the enterprise level , the lack of analysis of each core departments work at , to give recommendations to promote enterprise development , and according to the level of performance of the enterprise and core sector contribution rate , simple design incentives to mobilize the enthusiasm of the staff .
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