Balanced Scorecard and Its Application in Enterprises: A Case Study of ANTA Sports Products Co., Ltd.

Abstract

In an increasingly competitive sportswear industry, where multiple brands are pursuing accelerated globalization, relying solely on financial metrics to evaluate corporate performance no longer suffices to support the effective execution of strategy. The Balanced Scorecard (BSC) integrates financial indicators with non-financial dimensions—such as customer satisfaction—enabling multi-brand conglomerates to more comprehensively balance short-term profitability against long-term sustainable development. This study selects ANTA Sports Products Co., Ltd. as its case, examining the practical implementation of the Balanced Scorecard across its four core perspectives. The analysis reveals that the BSC’s multidimensional evaluation framework aligns well with ANTA’s prevailing strategic orientation. Nevertheless, opportunities for refinement remain, particularly in the weighting and prioritization of individual performance indicators. The findings and related conclusions may offer valuable insights for other enterprises engaged in the manufacturing and distribution of sportswear as they develop or refine their own performance evaluation systems.