本文關(guān)鍵詞： 平衡計分卡 戰(zhàn)略管理 績效評價　出處：《山東師范大學(xué)》2017年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著企業(yè)的不斷發(fā)展,績效評價顯得越來越重要。如果不能建立科學(xué)合理的績效評價體系,不但完不成企業(yè)的戰(zhàn)略目標(biāo),還可能損害整個公司的戰(zhàn)略實(shí)施。平衡計分卡作為一種科學(xué)的戰(zhàn)略管理和績效評價方法,將評價過程和企業(yè)戰(zhàn)略結(jié)合起來,越來越受到專家和學(xué)者的關(guān)注,但是目前對平衡計分卡應(yīng)用體系的研究較少。如何從企業(yè)戰(zhàn)略出發(fā),把績效評價指標(biāo)層層分解到平衡計分卡的四個維度,進(jìn)而建立一套完整的、具有可操作性的平衡計分卡進(jìn)行戰(zhàn)略績效評價顯得尤為迫切,而這正是文本進(jìn)行研究的出發(fā)點(diǎn)。本文的創(chuàng)新點(diǎn)是平衡計分卡理論運(yùn)用于績效評價的系統(tǒng)型應(yīng)用研究,在現(xiàn)實(shí)層面解決了理論研究居多,實(shí)證研究較少的問題,同時本文選取的研究企業(yè)RC公司所屬的房地產(chǎn)行業(yè)也具有一定的開拓性,更重要的是本文是系統(tǒng)性的研究平衡計分卡在績效評價的應(yīng)用,從戰(zhàn)略目標(biāo)制定,到目標(biāo)的逐層分解為企業(yè)各層級以致每名員工的目標(biāo),并明確衡量和評價指標(biāo),采用采用層次分析法,讓指標(biāo)權(quán)重更加科學(xué)合理,整體研究構(gòu)建了一套應(yīng)用體系方法具有現(xiàn)實(shí)的應(yīng)用價值本文在寫作過程中使用了理論分析和案例分析結(jié)合的方法,構(gòu)建了RC公司的績效評價體系。研究框架是從理論分析的基礎(chǔ)上,重點(diǎn)在案例分析部分著重在應(yīng)用體系構(gòu)建和運(yùn)用展開。具體為在理論分析方面,梳理了績效評價和平衡計分卡相關(guān)理論,為后期的案例研究提供理論支撐。在核心的案例分析部分選擇了RC公司作為研究樣本,介紹了公司情況、組織架構(gòu)以及面臨的戰(zhàn)略環(huán)境,同時分析了公司在績效評價的做法以及存在的問題。面對存在的問題,本文提出用平衡計分卡的方式解決,重點(diǎn)分析了RC公司運(yùn)用平衡計分卡的條件和基本原則,建立了RC公司基于平衡計分卡的績效評價體系。具體來說,通過確定企業(yè)戰(zhàn)略目標(biāo)、繪制戰(zhàn)略地圖,進(jìn)而建立與戰(zhàn)略相關(guān)的公司級計分卡指標(biāo);借助層次分析法進(jìn)行指標(biāo)權(quán)重的設(shè)計;將公司級計分卡分解至部門和個人;闡述不同指標(biāo)的目標(biāo)值設(shè)定方法;提出績效評價計算方法和績效評價的一般實(shí)施流程;制定RC公司的基本激勵形式,連結(jié)平衡計分卡與公司的激勵機(jī)制以保證公司目標(biāo)與個人目標(biāo)的一致;重視對績效評價體系的適時完善和更新。本文提出了保障措施,主要是從完善溝通和教育計劃、建立IT平臺、完善內(nèi)部環(huán)境、建立平衡計分卡實(shí)施組織等。最后,介紹了平衡計分卡初期運(yùn)用的情況,總結(jié)經(jīng)驗(yàn)并找到進(jìn)一步研究的方向。
[Abstract]:With the continuous development of enterprises, performance evaluation is becoming more and more important. If we can not establish a scientific and reasonable performance evaluation system, not only can not complete the strategic objectives of the enterprise, As a scientific method of strategic management and performance evaluation, the balanced Scorecard (BSC), which combines the evaluation process with the corporate strategy, has attracted more and more attention from experts and scholars. However, there is little research on the application system of balanced scorecard. How to decompose the performance evaluation index layer by layer into four dimensions of balanced scorecard from enterprise strategy, and then establish a complete set of, The operational balanced Scorecard for strategic performance evaluation is particularly urgent, and this is the starting point of the text research. The innovation of this paper is that the balanced Scorecard theory is applied to the systematic application research of performance evaluation. At the practical level, it solves the problem of the majority of theoretical research and less empirical research. At the same time, the research on the real estate industry belonging to RC company is also of a certain pioneering nature. More importantly, this paper is a systematic study of the application of balanced scorecard in performance evaluation, from strategic goal formulation to goal level decomposition into the enterprise level and every employee's goal, and clearly measure and evaluate the indicators. Adopting the Analytic hierarchy process to make the index weight more scientific and reasonable, the whole research has constructed a set of application system method has the realistic application value this article has used the method of combining the theory analysis and the case analysis in the writing process. This paper constructs the performance evaluation system of RC Company. The research framework is based on the theoretical analysis, and focuses on the case analysis part, which focuses on the construction and application of the application system. Combing the relevant theories of performance evaluation and balanced scorecard to provide theoretical support for the later case study. In the core case analysis part, select RC company as the research sample, introduce the company situation, At the same time, the paper analyzes the practice and problems in performance evaluation of the company. In the face of the existing problems, this paper proposes to use balanced scorecard to solve the problems. Based on the analysis of the conditions and basic principles of balanced scorecard, the performance evaluation system of RC company based on balanced scorecard is established. Then the company grade scorecard index related to strategy is established; the index weight is designed with the help of analytic hierarchy process; the company grade scorecard is decomposed into departments and individuals; the target value setting method of different indexes is expounded. The paper puts forward the performance evaluation calculation method and the general implementation process of performance evaluation, formulates the basic incentive form of RC company, links the balanced scorecard and the incentive mechanism of the company to ensure the consistency between the company's goal and the individual's goal. Attention should be paid to the timely improvement and updating of the performance evaluation system. This paper puts forward some safeguard measures, including improving communication and education plan, establishing IT platform, perfecting internal environment, establishing balanced Scorecard implementation organization and so on. This paper introduces the initial application of balanced scorecard, summarizes the experience and finds out the direction of further research.
【學(xué)位授予單位】：山東師范大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2017
【分類號】：F299.233.4

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本文編號：1549636