【摘要】：醫(yī)藥流通行業(yè)是促進(jìn)我國經(jīng)濟(jì)發(fā)展、維系民生健康的“朝陽行業(yè)”,有著廣闊前景的同時,也面臨著殘酷的行業(yè)競爭。醫(yī)藥流通企業(yè)需要擁有更高的經(jīng)營管理水平才能在日趨激烈的行業(yè)競爭中立于不敗之地。所以企業(yè)需要一種科學(xué)的業(yè)績評價體系提高管理水平。目前,雖然業(yè)績評價已經(jīng)被我國企業(yè)廣泛應(yīng)用,但是依然存在著戰(zhàn)略目標(biāo)不明確,過于重視財(cái)務(wù)業(yè)績評價等問題。為了解決業(yè)績評價存在的上述問題,本文將HJ醫(yī)藥公司作為案例企業(yè),引入平衡計(jì)分卡這一科學(xué)的業(yè)績評價方式,使業(yè)績評價立足于遠(yuǎn)景戰(zhàn)略展開,平衡企業(yè)財(cái)務(wù)指標(biāo)與非財(cái)務(wù)指標(biāo),實(shí)現(xiàn)企業(yè)穩(wěn)定健康發(fā)展。本文一共分為五章。第一章為緒論,介紹的主要內(nèi)容為選題背景與研究意義,研究方法與創(chuàng)新點(diǎn),并列舉了國內(nèi)外研究成果。第二章對平衡計(jì)分卡和業(yè)績評價的相關(guān)理論進(jìn)行闡述。第三章分析了HJ醫(yī)藥公司目前業(yè)績評價方式的主要缺陷,并說明引入平衡計(jì)分卡的必要性和可能性。第四章是平衡計(jì)分卡業(yè)績評價在HJ醫(yī)藥公司的應(yīng)用。首先確定公司整體戰(zhàn)略目標(biāo),然后依據(jù)戰(zhàn)略目標(biāo)選取各維度的評價指標(biāo),構(gòu)建公司層面的業(yè)績評價體系;并在符合公司整體戰(zhàn)略目標(biāo)的基礎(chǔ)上,結(jié)合各部門工作職責(zé),設(shè)計(jì)部門層面的業(yè)績評價體系;最后對于業(yè)績評價結(jié)果進(jìn)行反饋并制定改進(jìn)方案,提出業(yè)績評價實(shí)施保障措施。第五章是對本文的研究結(jié)論進(jìn)行總結(jié)概括,分析寫作過程中的不足并進(jìn)行展望。本文希望通過在HJ醫(yī)藥公司實(shí)行平衡計(jì)分卡業(yè)績評價,為公司引入一種新型、科學(xué)的業(yè)績評價方式;幫助公司實(shí)現(xiàn)其遠(yuǎn)景戰(zhàn)略,提升公司核心競爭力,實(shí)現(xiàn)短期利益與長遠(yuǎn)發(fā)展的統(tǒng)籌兼顧;并為同行業(yè)其他公司應(yīng)用平衡計(jì)分卡提供思路。
[Abstract]:Pharmaceutical circulation industry is a "sunrise industry" to promote the economic development and maintain the health of the people in our country. It has broad prospects, but also faces the cruel industry competition. Pharmaceutical circulation enterprises need to have a higher level of management in order to be invincible in the increasingly fierce competition in the industry. Therefore, enterprises need a scientific performance evaluation system to improve the management level. At present, although performance evaluation has been widely used in Chinese enterprises, there are still some problems such as unclear strategic objectives and too much emphasis on financial performance evaluation. In order to solve the above problems in the performance evaluation, this paper takes HJ Pharmaceutical Company as a case enterprise, introduces the balanced Scorecard, which is a scientific method of performance evaluation, and makes the performance evaluation based on the long-term strategy. Balance financial indicators and non-financial indicators to achieve stable and healthy development of enterprises. This paper is divided into five chapters. The first chapter is the introduction, the main content of the introduction is the background and research significance, the research methods and innovation points, and enumerates the domestic and foreign research results. The second chapter describes the theory of balanced scorecard and performance evaluation. The third chapter analyzes the main defects of HJ pharmaceutical company's current performance evaluation, and explains the necessity and possibility of introducing balanced scorecard. The fourth chapter is the application of balanced scorecard performance evaluation in HJ Pharmaceutical Company. First of all, determine the overall strategic objectives of the company, then select the evaluation indicators of each dimension according to the strategic objectives, build the performance evaluation system at the corporate level; and on the basis of consistent with the overall strategic objectives of the company, combined with the work responsibilities of each department, The performance evaluation system at the department level is designed. Finally, feedback on the results of the performance evaluation is carried out and the improvement scheme is formulated, and the measures to ensure the performance evaluation are put forward. The fifth chapter summarizes the conclusions of this paper, analyzes the shortcomings in the process of writing and looks forward to the future. This paper hopes to introduce a new and scientific way to evaluate the performance of HJ Pharmaceutical Company through the implementation of balanced Scorecard performance evaluation, to help the company realize its long-term strategy and enhance the core competitiveness of the company. To realize short-term benefits and long-term development, and to provide ideas for other companies in the same industry to apply balanced scorecard.
【學(xué)位授予單位】：桂林電子科技大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.72;F406.7

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