本文關(guān)鍵詞： 平衡計(jì)分卡 績(jī)效評(píng)價(jià) 戰(zhàn)略 油氣管道建設(shè)公司逡逑　出處：《西安石油大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,國(guó)際原油價(jià)格持續(xù)走低,全球石油天然氣行業(yè)迎來了寒冬期,油氣管道工程建設(shè)企業(yè)作為石油行業(yè)中的一環(huán),同樣無法幸免,市場(chǎng)呈現(xiàn)“工程荒”的局面,企業(yè)間的競(jìng)爭(zhēng)也越來越激烈。在這種形勢(shì)下,石油行業(yè)中每一環(huán)各類企業(yè)面臨的首要問題就是如何提高企業(yè)的核心競(jìng)爭(zhēng)力,實(shí)現(xiàn)利潤(rùn)最大化。眾所周知,科學(xué)先進(jìn)的績(jī)效評(píng)價(jià)體制在企業(yè)實(shí)現(xiàn)自身戰(zhàn)略目標(biāo)的過程中起著至關(guān)重要的作用。在我國(guó),國(guó)有大中型企業(yè)處于油氣管道建設(shè)市場(chǎng)絕對(duì)地位,但由于之前相當(dāng)長(zhǎng)的時(shí)間受計(jì)劃經(jīng)濟(jì)體制等各種因素的影響和制約,這些企業(yè)的績(jī)效評(píng)價(jià)仍舊采用傳統(tǒng)的財(cái)務(wù)報(bào)表分析方法,而對(duì)具有重要作用的非財(cái)務(wù)指標(biāo)沒有給予應(yīng)有的重視,導(dǎo)致其績(jī)效評(píng)價(jià)工作偏重于結(jié)果,而流于形式,不能全面真實(shí)地反映出企業(yè)經(jīng)營(yíng)情況和企業(yè)戰(zhàn)略指導(dǎo)的效果,不利于企業(yè)的長(zhǎng)遠(yuǎn)發(fā)展。因此,建立一套適用于油氣管道建設(shè)公司的并具有長(zhǎng)遠(yuǎn)戰(zhàn)略意義的績(jī)效評(píng)價(jià)體系迫在眉睫。本論文的核心重點(diǎn)是如何把平衡計(jì)分卡這一先進(jìn)的管理工具應(yīng)用到具體的企業(yè)中,解決上述問題。全文以油氣管道建設(shè)G公司為例,首先闡述了其現(xiàn)階段生產(chǎn)經(jīng)營(yíng)和績(jī)效評(píng)價(jià)的現(xiàn)狀,探討績(jī)效評(píng)價(jià)中出現(xiàn)的問題,分析將平衡計(jì)分卡應(yīng)用到G公司績(jī)效評(píng)價(jià)的必要性和可行性。在此分析的基礎(chǔ)上,通過收集整理G公司績(jī)效評(píng)價(jià)中的實(shí)際情況與相關(guān)資料數(shù)據(jù),為G公司設(shè)計(jì)全新的基于平衡計(jì)分卡的績(jī)效評(píng)價(jià)體系,以公司制定的戰(zhàn)略目標(biāo)為出發(fā)點(diǎn),從財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)和成長(zhǎng)四個(gè)維度設(shè)計(jì)評(píng)價(jià)體系,并運(yùn)用層次分析法確定指標(biāo)的權(quán)重,對(duì)各項(xiàng)指標(biāo)進(jìn)行分析與處理。最終達(dá)到控制和評(píng)價(jià)G公司績(jī)效的基本目標(biāo)。本文通過實(shí)際案例分析得出平衡計(jì)分卡能夠較為高效的適用于油氣管道建設(shè)公司的績(jī)效評(píng)價(jià)中。最后是對(duì)本文的基本研究成果及不足進(jìn)行總結(jié)和展望。
[Abstract]:In recent years, international crude oil prices have continued to decline, and the global oil and natural gas industry has ushered in a cold winter. As a part of the petroleum industry, oil and gas pipeline construction enterprises, as a part of the oil industry, are not immune, and the market presents a "engineering shortage" situation. The competition among enterprises is becoming more and more intense. In this situation, the most important problem facing every kind of enterprise in the petroleum industry is how to improve the core competitiveness of the enterprise and realize the maximum profit. The scientific and advanced performance evaluation system plays an important role in the process of realizing the strategic goals of enterprises. In China, large and medium-sized state-owned enterprises are in an absolute position in the oil and gas pipeline construction market. However, due to the influence and restriction of planned economy system and other factors for a long time before, the performance evaluation of these enterprises still adopts the traditional financial statement analysis method. However, due attention has not been paid to the non-financial indicators which play an important role, which leads to the emphasis on the results and the formality of the performance evaluation work, which can not fully and truly reflect the operation situation of the enterprise and the effect of the strategic guidance of the enterprise. Is not conducive to the long-term development of enterprises. It is urgent to establish a long-term strategic performance evaluation system for oil and gas pipeline construction companies. The key point of this paper is how to apply the balanced Scorecard, an advanced management tool, to specific enterprises. Taking G Company of Oil and Gas Pipeline Construction as an example, this paper firstly expounds the present situation of production and management and performance evaluation, and discusses the problems in performance evaluation. This paper analyzes the necessity and feasibility of applying balanced Scorecard to the performance evaluation of G Company. On the basis of this analysis, the actual situation and relevant data of performance evaluation of G Company are collected and sorted out. To design a new performance evaluation system based on balanced scorecard for G Company, starting from the strategic objectives of the company, from the financial, customer, internal process, learning and growth four dimensions design evaluation system, And use the analytic hierarchy process to determine the weight of the index, Finally, the basic goal of controlling and evaluating the performance of company G is achieved. This paper concludes that the balanced Scorecard can be applied to the performance of oil and gas pipeline construction company more efficiently through actual case analysis. Finally, the basic research results and shortcomings of this paper are summarized and prospected.
【學(xué)位授予單位】：西安石油大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F406.7;F426.92

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本文編號(hào)：1505377