發(fā)布時間：2018-03-31 00:17

  本文選題：績效評價　切入點：平衡計分卡　出處：《浙江理工大學》2017年碩士論文

【摘要】：隨著全球經(jīng)濟的一體化,我國企業(yè)面臨的競爭環(huán)境越來越復雜,一方面,它們要和國內的同行進行競爭,另一方面,隨著越來越多國外企業(yè)來搶奪市場,它們也必須不斷提升自身績效,增強自身市場競爭力。在這樣的背景下,績效評價成為近幾年我國理論界和實務界的研究熱點。績效評價有助于通過對企業(yè)各種核心能力的評價來達到“評價什么,得到什么”的目的,最終獲得良好的績效及提高企業(yè)在行業(yè)內的競爭力。然而,用什么方法進行企業(yè)績效評價、用哪些指標來評價企業(yè)的績效,這樣的問題對每個企業(yè)而言都不同,如何選擇合適的評價方法、恰當?shù)剡M行績效評價成為每個企業(yè)必須研究的內容。基于平衡計分卡來構建企業(yè)的績效評價體系,一般主要沿用平衡計分卡這一績效評價方法設計之初的四個層面,即財務、客戶、內部流程、學習與成長,從企業(yè)的戰(zhàn)略目標出發(fā)來構建這四個層面下相關的績效評價指標,從而將企業(yè)的戰(zhàn)略目標與企業(yè)的績效評價融為一體,提高企業(yè)的內部凝聚力,增強企業(yè)的市場競爭力。本文以DL公司為研究對象,構建基于平衡計分卡的DL公司績效評價體系。首先對績效評價及平衡計分卡等理論進行綜述,為后續(xù)論文的進行提供理論依據(jù)。接著簡要分析了DL公司績效評價現(xiàn)狀,并指出了當前DL公司績效評價存在的主要問題。然后通過對DL公司戰(zhàn)略目標的分析繪制出企業(yè)的戰(zhàn)略地圖,確定基于平衡計分卡的DL公司績效評價體系的各級指標,并運用層次分析法計算確定各個指標的權重。在完成DL公司的績效評價體系構建之后,本文利用該體系對DL公司開展了績效評價,并進行兩個階段的績效評價對比與分析,總結DL公司績效評價體系實施的結果,分析DL公司績效評價體系實施過程中的問題并提出未來的改進策略。
[Abstract]:With the integration of the global economy, Chinese enterprises are facing a more and more complex competitive environment. On the one hand, they have to compete with their domestic counterparts, on the other hand, as more and more foreign enterprises come to seize the market, They must also continuously improve their own performance and enhance their market competitiveness. In this context, In recent years, performance evaluation has become a hot research topic in the field of theory and practice in our country. Performance evaluation is helpful to achieve the purpose of "what to evaluate and what to get" through the evaluation of various core competencies of enterprises. However, the question of how to evaluate the performance of the enterprise and which indicators to evaluate the performance of the enterprise is different for each enterprise. How to choose the appropriate evaluation method and how to evaluate the performance properly becomes the content that every enterprise must study. Based on the balanced scorecard to construct the performance evaluation system of the enterprise. Generally, the balanced Scorecard is mainly used to design the four levels of performance evaluation method, that is, finance, customer, internal process, learning and growth, starting from the strategic objectives of the enterprise to build the performance evaluation indicators under these four levels. In order to integrate the strategic objectives of enterprises with the performance evaluation of enterprises, improve the internal cohesion of enterprises, enhance the market competitiveness of enterprises. The performance evaluation system of DL Company based on balanced Scorecard is constructed. Firstly, the theories of performance evaluation and balanced Scorecard are summarized to provide the theoretical basis for the subsequent papers. Then, the present situation of performance evaluation of DL Company is briefly analyzed. The main problems of DL company performance evaluation are pointed out. Then the strategic map of DL company is drawn by analyzing the strategic objectives of DL company, and the indexes of DL company performance evaluation system based on balanced scorecard are determined. After completing the construction of DL company's performance evaluation system, this paper makes use of this system to carry out the performance evaluation of DL company, and carries on the comparison and analysis of the two stages' performance evaluation. This paper summarizes the results of the implementation of DL company's performance evaluation system, analyzes the problems in the implementation of DL company's performance evaluation system and puts forward future improvement strategies.
【學位授予單位】：浙江理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.4

【參考文獻】

相關期刊論文 前10條

1 曾靜;;對引入平衡記分卡改進國企績效評價管理的探討[J];中國集體經(jīng)濟;2015年27期

2 高建來;金宇;;企業(yè)績效評價方法研究綜述[J];商業(yè)會計;2014年08期

3 劉學武;陳震;;國外企業(yè)績效評價發(fā)展綜述及比較研究[J];交通企業(yè)管理;2014年01期

4 孫瑞華;周鵬;;中國國有企業(yè)績效評價體系改進及應用[J];中國石油大學學報(社會科學版);2013年05期

5 唐菊香;;基于平衡積分卡的循環(huán)經(jīng)濟下績效評價指標體系研究[J];現(xiàn)代商業(yè);2013年15期

6 李天侗;;企業(yè)績效評價方法綜述[J];西部財會;2012年10期

7 周良;;基于平衡理念的企業(yè)績效評價探究[J];會計之友;2011年19期

8 趙洪燕;陳媛媛;;淺析企業(yè)人力資源績效評估工具——平衡計分卡[J];中國證券期貨;2011年05期

9 羅建強;;企業(yè)戰(zhàn)略經(jīng)營績效評價及模型構建[J];西安電子科技大學學報(社會科學版);2010年06期

10 曾祥師;劉克芳;;對企業(yè)戰(zhàn)略管理的績效評估[J];中國商貿(mào);2010年22期

相關碩士學位論文 前2條

1 張艷艷;基于平衡計分卡的TT房地產(chǎn)企業(yè)績效考核體系設計[D];重慶理工大學;2014年

2 張弦;對平衡計分卡在商業(yè)銀行績效評價中運用的研究[D];財政部財政科學研究所;2011年

，

本文編號：1688301