本文關(guān)鍵詞：平衡計(jì)分卡在A紙業(yè)公司績效管理中的應(yīng)用研究　出處：《青島科技大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

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【摘要】：本文研究的主要目的在于為A紙業(yè)公司設(shè)計(jì)一套以平衡計(jì)分卡為基礎(chǔ)的績效管理體系,并闡述具體的設(shè)計(jì)流程。針對(duì)課題的特點(diǎn),采用文獻(xiàn)研究法、案例分析法、實(shí)地調(diào)研法的研究方法。傳統(tǒng)績效管理方法是制約企業(yè)持續(xù)發(fā)展經(jīng)營的短板,單純利用對(duì)財(cái)務(wù)指標(biāo)的考核來衡量企業(yè)的經(jīng)營業(yè)績,忽略了企業(yè)經(jīng)營的內(nèi)外部環(huán)境對(duì)其業(yè)績的影響,同時(shí)忽略了非財(cái)務(wù)指標(biāo)在其經(jīng)營業(yè)績中發(fā)揮的重要作用。首先,從概念上對(duì)績效、績效管理、平衡計(jì)分卡的相關(guān)概念進(jìn)行了界定,分析了平衡計(jì)分卡的四個(gè)方面:財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長。并對(duì)歐美國家和我國在理論研究、具體實(shí)施等方面進(jìn)行了比較研究,提出了我國企業(yè)實(shí)施平衡計(jì)分卡可借鑒的方面。將A紙業(yè)公司作為具體案例進(jìn)行分析,指出其在績效管理中存在的問題。在指出現(xiàn)有的績效管理方式不能滿足公司管理需求的基礎(chǔ)之上,提出實(shí)施平衡計(jì)分卡這一績效管理工具的構(gòu)想。通過對(duì)企業(yè)戰(zhàn)略目標(biāo)的層層分解,轉(zhuǎn)化為財(cái)務(wù)、客戶、內(nèi)部流程及學(xué)習(xí)與成長四個(gè)方面進(jìn)行考核的績效指標(biāo),從它們的相互驅(qū)動(dòng)中來尋找企業(yè)戰(zhàn)略改良的方法。其次,設(shè)計(jì)了A公司平衡計(jì)分卡的具體實(shí)施方案,建立平衡計(jì)分卡領(lǐng)導(dǎo)和協(xié)調(diào)小組,進(jìn)行前期準(zhǔn)備工作;綜合內(nèi)部和外部影響因素,制定戰(zhàn)略目標(biāo);根據(jù)本公司的實(shí)際經(jīng)營情況選擇關(guān)鍵績效指標(biāo)(KPI),構(gòu)建戰(zhàn)略地圖,確定各項(xiàng)指標(biāo)的權(quán)重;將公司級(jí)別的平衡計(jì)分卡連接部門與個(gè)人;實(shí)施平衡計(jì)分卡,建立反饋流程。最后,建議A公司通過創(chuàng)建戰(zhàn)略為核心的組織、端正對(duì)平衡計(jì)分卡的認(rèn)識(shí)、加強(qiáng)溝通,克服員工抗拒心理、完善績效考核機(jī)制、加強(qiáng)資源配置等推動(dòng)平衡計(jì)分卡的貫徹落實(shí)。
[Abstract]:The main purpose of this study is to design a set based on the Balanced Scorecard performance management system of A Paper Co, and expounds the specific design process. According to the characteristics of the subject, using the method of literature research, case analysis, research methods of field research method. The traditional performance management method is restricting short board enterprises sustainable development the measure of enterprise using simple assessment on financial indicators of business performance, ignoring the influence of enterprise internal and external environment of its performance, while ignoring the non-financial indicators in the business performance in the play an important role. First of all, the performance management of performance, from the concept, the relevant concepts of the Balanced Scorecard defines and analyzes four aspects of the Balanced Scorecard: financial, customer, internal processes, learning and growth. And the European and American countries and China in theoretical research, implementation and other aspects than Compared with the research, put forward the balanced scorecard can be used in enterprises in China. The A Paper Co as a case study, points out the existing problems of performance management. It points out that the existing in the performance management mode can not meet the basic demand of management company, put forward the implementation of the balanced Scorecard performance management tools. Based on the enterprise strategic target level decomposition into financial, customer, internal process and performance index of the learning and the four aspects of growth assessment, from the mutual drive for enterprise strategy improved their methods. Secondly, designed the implementation scheme of A company's balanced scorecard, establish the Balanced Scorecard and leadership the coordination group, preparatory work; integrated internal and external factors, formulate strategic objectives; according to the actual situation of the company operating the selection of key performance indicators (KPI ), and construct a strategy map, determine the weights of the various indicators; balanced scorecard will be company level card connection department and the individual; the implementation of the balanced scorecard, establish feedback process. Finally, the proposed A company by creating strategy as the core of the organization, strengthen communication and correct understanding to balanced scorecard, employees, overcome psychological resistance, improve the performance the assessment mechanism, strengthen the allocation of resources to promote the implementation of balanced scorecard.

【學(xué)位授予單位】：青島科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F426.83

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