Analysis of the Impact of Equity Incentive on Performance Management Based on Balanced Integral Method

Abstract

Improving the equity incentive system has a certain role in promoting the development of the company, but at present, there are relatively few studies on the equity incentive methods of listed companies under the balanced scorecard theory. This paper analyzes the role of equity incentive method of D listed company in enterprise performance management through the balanced scorecard theory and constructs an enterprise financial management evaluation system with qualitative and quantitative characteristics. The evaluation system includes five target layers, two dimensions, and 27 evaluation indicators. The results show that the number of researchers, the number of graduate students, market share, management fee rate, the number of chip patent applications and other internal business processes, customers, and learning and growth are better. Before the implementation of equity incentive method, the evaluation value range of primary indicators is 6–8 points. After the implementation of equity incentive method, the evaluation value range of primary indicators is 2–6 points. This study analyzes the impact of equity incentive methods on performance management through the balanced integral method, which has high application value in subsequent enterprise financial management and risk assessment.

Performance Management Framework for Circular Economy Strategies

“…Regarding RQ1, the analysis helped us to separate the key directions of performance management such as performance measurement, criteria, relationship, and strategic management. It can be observed that our results are in line with Song (2022), Zhou, et al (2022), and Owais (2021 as they identified that for performance management to be effective, companies' performance needs to be measured by a range of indicators (including financial and non-financial), have clear linkages, and lead to strategic decision-making.…”

“…Performance Management. Over the last two decades, there has been an increasing focus on the research of performance management systems as instruments for effective strategy implementation (Liu, 2022;Song, 2022;Zhou et al, 2022;Owais, 2021). Performance management is defined as "a system that generates performance information through strategic planning and performance management routines and that connects this information to decision venues, where, ideally, the information influences a range of possible decisions" (Moynihan, 2008;p.…”