本文選題：業(yè)績評價 + 經(jīng)濟增加值　； 參考：《黑龍江科技大學》2017年碩士論文

【摘要】：當今企業(yè)面臨著復雜多變的競爭以及經(jīng)營環(huán)境,僅靠傳統(tǒng)以財務指標為主的業(yè)績評價方法無法為企業(yè)提供發(fā)展所需。企業(yè)的績效評價應與其戰(zhàn)略及經(jīng)營決策緊密銜接,為達到企業(yè)的最終目標而服務。將EVA與平衡計分卡相結合,可以充分發(fā)揮二者優(yōu)勢,更加全面、科學的評價企業(yè)績效。論文綜合運用了戰(zhàn)略以及財務領域的相關理論,將案例分析法同規(guī)范分析法相結合改善XS公司目前施行的傳統(tǒng)績效評價模式。通過運用EVA和平衡計分卡相結合的新型績效評價體系能夠有效改善上述傳統(tǒng)業(yè)績評價方法存在的弊端,科學合理的對公司的業(yè)績進行全方位考評。論文先將XS公司的具體情況與戰(zhàn)略結合分析,繪制出專屬XS公司的戰(zhàn)略地圖并確定每個維度的主要評價指標,之后將層次分析法與專家打分法相結合,對每個評價指標的權重科學設置。在完成新型績效評價體系于XS公司的設立后,施用新型績效評價體系得出考評結果,最后對考評結果分析評價,提出XS公司日后發(fā)展的改進意見。論文的意義在于結合EVA和平衡計分卡兩大績效評價方法,將其根據(jù)XS公司的實際情況設計并加以應用,發(fā)現(xiàn)企業(yè)過去以財務指標為主的業(yè)績評價方式所不能反映出的問題,有利于對企業(yè)的業(yè)績做出全面考評,對我國企業(yè)業(yè)績評價方法的完善具有一定參考性。
[Abstract]:Nowadays, enterprises are faced with complex and changeable competition and management environment. The traditional performance evaluation method based on financial indicators can not provide development needs for enterprises. Enterprise performance evaluation should be closely linked with its strategy and management decision, and serve to achieve the ultimate goal of the enterprise. Combining EVA with balanced scorecard can give full play to their advantages and evaluate enterprise performance more comprehensively and scientifically. This paper synthetically applies the relevant theories in the field of strategy and finance, and combines the case analysis method with the normative analysis method to improve the traditional performance evaluation mode of XS company at present. Through the use of EVA and balanced scorecard, a new performance evaluation system can effectively improve the shortcomings of the traditional performance evaluation methods mentioned above, and scientifically and reasonably evaluate the company's performance in all directions. In this paper, the specific situation and strategy of XS company are analyzed, the strategic map of XS company is drawn and the main evaluation indexes of each dimension are determined, and then the AHP method and the expert scoring method are combined. Set the weight of each evaluation index scientifically. After the establishment of the new performance evaluation system in XS Company, the evaluation results are obtained by using the new performance evaluation system. Finally, the evaluation results are analyzed and evaluated, and the improvement suggestions for the future development of XS Company are put forward. The significance of this paper is to design and apply EVA and balanced Scorecard according to the actual situation of XS company. It is helpful to make a comprehensive appraisal of the enterprise's performance, and has certain reference to the perfection of the enterprise's performance evaluation method in our country.
【學位授予單位】：黑龍江科技大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.7;F406.7

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本文編號：2031515