本文選題：業(yè)績(jī)?cè)u(píng)價(jià) + 平衡計(jì)分卡�。� 參考：《山東農(nóng)業(yè)大學(xué)》2017年碩士論文

【摘要】：在經(jīng)濟(jì)全球化的背景下,企業(yè)之間的競(jìng)爭(zhēng)變得愈加激烈,尤其是農(nóng)業(yè)類的企業(yè),由于有國(guó)家相關(guān)政策的大力扶持,農(nóng)業(yè)企業(yè)在一段時(shí)期內(nèi)呈現(xiàn)井噴式增長(zhǎng),如何在這種大環(huán)境下生存下去就成了這些企業(yè)所應(yīng)該著重考慮的問題。我國(guó)大多農(nóng)業(yè)企業(yè)使用的業(yè)績(jī)?cè)u(píng)價(jià)體系是以財(cái)務(wù)指標(biāo)為主的傳統(tǒng)業(yè)績(jī)?cè)u(píng)價(jià)體系,這會(huì)導(dǎo)致企業(yè)太過于關(guān)注短時(shí)間內(nèi)的會(huì)計(jì)利潤(rùn),而忽略了企業(yè)未來的發(fā)展前景。因此,構(gòu)建基于ANP-BSC的業(yè)績(jī)?cè)u(píng)價(jià)體系具有非常重要的理論意義和現(xiàn)實(shí)意義。本文運(yùn)用了文獻(xiàn)研究法、規(guī)范研究法以及案例研究法進(jìn)行研究,首先梳理了前人關(guān)于業(yè)績(jī)?cè)u(píng)價(jià)以及平衡計(jì)分卡的研究成果,分析了目前常用的幾種業(yè)績(jī)?cè)u(píng)價(jià)方法的優(yōu)缺點(diǎn);其次以長(zhǎng)興公司為例,通過深入走訪,對(duì)長(zhǎng)興公司的管理人員進(jìn)行訪談,同時(shí)翻閱了相關(guān)資料,將長(zhǎng)興公司現(xiàn)行的業(yè)績(jī)?cè)u(píng)價(jià)制度進(jìn)行了介紹,并嘗試建立了基于ANP-BSC的業(yè)績(jī)?cè)u(píng)價(jià)體系,希望能夠?yàn)槠渌髽I(yè)提供可供參考的經(jīng)驗(yàn),在企業(yè)管理者遇到相關(guān)問題時(shí),能夠拿出切實(shí)可行的方案來解決,讓企業(yè)管理好自身的業(yè)績(jī),促進(jìn)企業(yè)更加健康的發(fā)展。筆者在建立ANP-BSC業(yè)績(jī)?cè)u(píng)價(jià)體系時(shí),考慮到公司的實(shí)際情況,在平衡計(jì)分卡的基本維度的基礎(chǔ)上,分離出了生產(chǎn)維度。這個(gè)新的業(yè)績(jī)?cè)u(píng)價(jià)體系將企業(yè)的愿景和戰(zhàn)略目標(biāo)與企業(yè)的發(fā)展、部門的管理以及員工的成長(zhǎng)緊密的聯(lián)系在一起,保證了企業(yè)中的每個(gè)人都能夠向著同一個(gè)方向努力。另外,這個(gè)業(yè)績(jī)?cè)u(píng)價(jià)體系是一個(gè)動(dòng)態(tài)的系統(tǒng),它保證了在具體的實(shí)施過程中,如果遇到任何相關(guān)的決策問題,它都可以及時(shí)的做出反應(yīng),對(duì)企業(yè)的戰(zhàn)略目標(biāo)以及下一步的工作安排做出相應(yīng)的改正及完善。
[Abstract]:Under the background of economic globalization, the competition among enterprises becomes more and more fierce, especially for the agricultural enterprises, because of the strong support of the relevant national policies, the agricultural enterprises have a blowout growth in a period of time.How to survive in this environment has become an important issue for these enterprises to consider.The performance evaluation system used by most agricultural enterprises in China is a traditional performance evaluation system based on financial indicators, which will lead enterprises to pay too much attention to the accounting profits in a short period of time, while neglecting the future development prospects of enterprises.Therefore, the construction of ANP-BSC-based performance evaluation system has very important theoretical and practical significance.In this paper, literature research method, normative research method and case study method are used to study. Firstly, the achievements of previous research on performance evaluation and balanced scorecard are analyzed, and the advantages and disadvantages of several commonly used performance evaluation methods are analyzed.Secondly, taking Changxing Company as an example, through in-depth visits, the managers of Changxing Company are interviewed. At the same time, the relevant materials are reviewed, and the current performance evaluation system of Changxing Company is introduced.And try to establish the performance evaluation system based on ANP-BSC, hope to provide other enterprises with reference experience, when the enterprise managers encounter related problems, can come up with practical solutions, so that enterprises can manage their own performance.To promote the healthy development of enterprises.The author establishes the ANP-BSC performance evaluation system, considering the actual situation of the company, on the basis of the basic dimension of balanced scorecard, separates the production dimension.This new performance evaluation system closely links the vision and strategic objectives of the enterprise with the development of the enterprise, the management of the department and the growth of the staff, which ensures that everyone in the enterprise can work in the same direction.In addition, the performance evaluation system is a dynamic system, which ensures that it can respond in a timely manner to any related decision problems in the specific implementation process.Correct and perfect the strategic goal and the next work arrangement of the enterprise.
【學(xué)位授予單位】：山東農(nóng)業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F302.6;F324

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本文編號(hào)：1757379