基于EVA的H公司業(yè)績評價研究
發(fā)布時間：2018-08-08 21:11
【摘要】：業(yè)績評價是企業(yè)管理活動中的一項重要內(nèi)容�！跋胍玫绞裁�,就評價什么”,通過設(shè)定科學(xué)合理的業(yè)績評價指標(biāo),能夠準(zhǔn)確評價公司各層級人員的經(jīng)營業(yè)績,有效引導(dǎo)企業(yè)管理層的經(jīng)營管理行為,從而確保企業(yè)目標(biāo)的實現(xiàn)。因此,“好的”業(yè)績評價指標(biāo)應(yīng)當(dāng)能夠準(zhǔn)確、客觀地評價管理層的工作業(yè)績,并引導(dǎo)管理層采取正確的行為。作為一種有效的業(yè)績評價標(biāo)準(zhǔn),EVA正在全球范圍內(nèi)的眾多知名企業(yè)之中推廣使用,逐漸成為企業(yè)開展業(yè)績評價工作中的一項重要標(biāo)準(zhǔn)。H公司是我國一家著名的衛(wèi)浴產(chǎn)品生產(chǎn)企業(yè),近年來伴隨著衛(wèi)浴行業(yè)市場的迅速發(fā)展,公司組織規(guī)模也在進一步擴大,公司當(dāng)前的業(yè)績評價體系中存在諸如只重部門利益輕公司利益、缺少指標(biāo)驅(qū)動因素分析等問題,導(dǎo)致公司缺乏統(tǒng)一的目標(biāo),以及不能通過對公司及其部門人員的考核,發(fā)現(xiàn)經(jīng)營管理中的薄弱環(huán)節(jié),從而推動公司管理水平的提升,最終實現(xiàn)公司價值的創(chuàng)造。為了準(zhǔn)確反映及評價各個部門的經(jīng)營業(yè)績,提高公司的管理水平,公司亟需建立一套科學(xué)合理的業(yè)績評價體系。本文在收集EVA業(yè)績評價相關(guān)文獻并進行相關(guān)理論闡述的基礎(chǔ)上,以H公司為研究對象進行業(yè)績評價研究。通過對H公司現(xiàn)行的業(yè)績評價分析體系發(fā)現(xiàn)其存在的一些問題,如只重視部門利益而忽視公司利益;責(zé)任中心業(yè)績評價過程中缺少對影響EVA驅(qū)動因素控制;重財務(wù)指標(biāo)輕非財務(wù)指標(biāo);評價結(jié)果主觀性較強�；诖�,本文提出建立基于EVA的業(yè)績評價體系。將公司EVA目標(biāo)自上而下進行分解并逐層滲透到各個下屬分廠,結(jié)合BSC的四個方面之間的因果聯(lián)系,在每一車間部門識別影響EVA變動的關(guān)鍵驅(qū)動因素,并且將那些因素量化為一些關(guān)鍵業(yè)績評價指標(biāo),將實際業(yè)績值與目標(biāo)業(yè)績值進行對比分析準(zhǔn)確評價各個部門的業(yè)績。最后,為了推動H公司構(gòu)建基于EVA的業(yè)績評價體系提出了四點建議:一是增加員工對EVA的認(rèn)知度;二是準(zhǔn)確識別影響EVA的驅(qū)動因素并加以追蹤控制;三是結(jié)合BSC框架,兼顧財務(wù)指標(biāo)和非財務(wù)指標(biāo);四是建立與EVA掛鉤的激勵機制并予以公示。
[Abstract]:Performance evaluation is an important part of enterprise management. "whatever you want to get, you can evaluate what you want." by setting up scientific and reasonable performance evaluation indicators, you can accurately evaluate the business performance of people at all levels of the company, and effectively guide the management and management behavior of the enterprise. In order to ensure the realization of enterprise objectives. Therefore, "good" performance evaluation indicators should be able to accurately and objectively evaluate the performance of the management, and guide the management to take the correct behavior. As an effective performance evaluation standard, EVA is being popularized and used in many well-known enterprises all over the world. It has gradually become an important standard in the performance evaluation of enterprises. H Company is a famous sanitary ware manufacturer in China. In recent years, with the rapid development of sanitary ware industry market, the organizational scale of the company is also further expanded. In the current performance evaluation system of the company, there are problems such as only paying attention to the interests of the departments, not the interests of the company, and the lack of index driving factor analysis, and so on. It leads to the lack of a unified goal and the failure to find the weak links in the management through the assessment of the company and its personnel, thus promoting the improvement of the management level of the company and ultimately realizing the creation of the company's value. In order to accurately reflect and evaluate the operating performance of various departments and improve the management level of the company, it is urgent for the company to establish a set of scientific and reasonable performance evaluation system. On the basis of collecting the relevant documents of EVA performance evaluation and explaining the relevant theories, this paper takes H Company as the research object to carry on the performance evaluation research. Through the current performance evaluation and analysis system of H Company, some problems are found, such as only paying attention to the interests of the department and neglecting the interests of the company, the lack of control over the driving factors affecting the EVA in the process of the performance evaluation of the responsibility center; The evaluation result is subjective. Based on this, this paper proposes to establish a performance evaluation system based on EVA. The EVA target of the company is decomposed from top to bottom and infiltrated layer by layer to each subordinate plant. Combining the causality relationship between four aspects of BSC, the key drivers influencing the EVA change are identified in each workshop department. Those factors are quantified as some key performance evaluation indicators, and the actual performance value and target performance value are compared and analyzed to evaluate the performance of each department accurately. Finally, in order to promote H Company to build a performance evaluation system based on EVA, four suggestions are put forward: one is to increase the employee's recognition of EVA; the other is to accurately identify the driving factors that affect EVA and track and control them; third, to combine the BSC framework, Financial index and non-financial index should be taken into account. Fourth, the incentive mechanism linked to EVA should be established and made public.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7
本文編號：2173051
[Abstract]:Performance evaluation is an important part of enterprise management. "whatever you want to get, you can evaluate what you want." by setting up scientific and reasonable performance evaluation indicators, you can accurately evaluate the business performance of people at all levels of the company, and effectively guide the management and management behavior of the enterprise. In order to ensure the realization of enterprise objectives. Therefore, "good" performance evaluation indicators should be able to accurately and objectively evaluate the performance of the management, and guide the management to take the correct behavior. As an effective performance evaluation standard, EVA is being popularized and used in many well-known enterprises all over the world. It has gradually become an important standard in the performance evaluation of enterprises. H Company is a famous sanitary ware manufacturer in China. In recent years, with the rapid development of sanitary ware industry market, the organizational scale of the company is also further expanded. In the current performance evaluation system of the company, there are problems such as only paying attention to the interests of the departments, not the interests of the company, and the lack of index driving factor analysis, and so on. It leads to the lack of a unified goal and the failure to find the weak links in the management through the assessment of the company and its personnel, thus promoting the improvement of the management level of the company and ultimately realizing the creation of the company's value. In order to accurately reflect and evaluate the operating performance of various departments and improve the management level of the company, it is urgent for the company to establish a set of scientific and reasonable performance evaluation system. On the basis of collecting the relevant documents of EVA performance evaluation and explaining the relevant theories, this paper takes H Company as the research object to carry on the performance evaluation research. Through the current performance evaluation and analysis system of H Company, some problems are found, such as only paying attention to the interests of the department and neglecting the interests of the company, the lack of control over the driving factors affecting the EVA in the process of the performance evaluation of the responsibility center; The evaluation result is subjective. Based on this, this paper proposes to establish a performance evaluation system based on EVA. The EVA target of the company is decomposed from top to bottom and infiltrated layer by layer to each subordinate plant. Combining the causality relationship between four aspects of BSC, the key drivers influencing the EVA change are identified in each workshop department. Those factors are quantified as some key performance evaluation indicators, and the actual performance value and target performance value are compared and analyzed to evaluate the performance of each department accurately. Finally, in order to promote H Company to build a performance evaluation system based on EVA, four suggestions are put forward: one is to increase the employee's recognition of EVA; the other is to accurately identify the driving factors that affect EVA and track and control them; third, to combine the BSC framework, Financial index and non-financial index should be taken into account. Fourth, the incentive mechanism linked to EVA should be established and made public.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F426.92;F406.7
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