本文選題：績(jī)效評(píng)價(jià)　切入點(diǎn)：平衡計(jì)分卡　出處：《浙江理工大學(xué)》2017年碩士論文

【摘要】：隨著全球經(jīng)濟(jì)的一體化,我國(guó)企業(yè)面臨的競(jìng)爭(zhēng)環(huán)境越來越復(fù)雜,一方面,它們要和國(guó)內(nèi)的同行進(jìn)行競(jìng)爭(zhēng),另一方面,隨著越來越多國(guó)外企業(yè)來搶奪市場(chǎng),它們也必須不斷提升自身績(jī)效,增強(qiáng)自身市場(chǎng)競(jìng)爭(zhēng)力。在這樣的背景下,績(jī)效評(píng)價(jià)成為近幾年我國(guó)理論界和實(shí)務(wù)界的研究熱點(diǎn)�？�(jī)效評(píng)價(jià)有助于通過對(duì)企業(yè)各種核心能力的評(píng)價(jià)來達(dá)到“評(píng)價(jià)什么,得到什么”的目的,最終獲得良好的績(jī)效及提高企業(yè)在行業(yè)內(nèi)的競(jìng)爭(zhēng)力。然而,用什么方法進(jìn)行企業(yè)績(jī)效評(píng)價(jià)、用哪些指標(biāo)來評(píng)價(jià)企業(yè)的績(jī)效,這樣的問題對(duì)每個(gè)企業(yè)而言都不同,如何選擇合適的評(píng)價(jià)方法、恰當(dāng)?shù)剡M(jìn)行績(jī)效評(píng)價(jià)成為每個(gè)企業(yè)必須研究的內(nèi)容�；谄胶庥�(jì)分卡來構(gòu)建企業(yè)的績(jī)效評(píng)價(jià)體系,一般主要沿用平衡計(jì)分卡這一績(jī)效評(píng)價(jià)方法設(shè)計(jì)之初的四個(gè)層面,即財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)與成長(zhǎng),從企業(yè)的戰(zhàn)略目標(biāo)出發(fā)來構(gòu)建這四個(gè)層面下相關(guān)的績(jī)效評(píng)價(jià)指標(biāo),從而將企業(yè)的戰(zhàn)略目標(biāo)與企業(yè)的績(jī)效評(píng)價(jià)融為一體,提高企業(yè)的內(nèi)部凝聚力,增強(qiáng)企業(yè)的市場(chǎng)競(jìng)爭(zhēng)力。本文以DL公司為研究對(duì)象,構(gòu)建基于平衡計(jì)分卡的DL公司績(jī)效評(píng)價(jià)體系。首先對(duì)績(jī)效評(píng)價(jià)及平衡計(jì)分卡等理論進(jìn)行綜述,為后續(xù)論文的進(jìn)行提供理論依據(jù)。接著簡(jiǎn)要分析了DL公司績(jī)效評(píng)價(jià)現(xiàn)狀,并指出了當(dāng)前DL公司績(jī)效評(píng)價(jià)存在的主要問題。然后通過對(duì)DL公司戰(zhàn)略目標(biāo)的分析繪制出企業(yè)的戰(zhàn)略地圖,確定基于平衡計(jì)分卡的DL公司績(jī)效評(píng)價(jià)體系的各級(jí)指標(biāo),并運(yùn)用層次分析法計(jì)算確定各個(gè)指標(biāo)的權(quán)重。在完成DL公司的績(jī)效評(píng)價(jià)體系構(gòu)建之后,本文利用該體系對(duì)DL公司開展了績(jī)效評(píng)價(jià),并進(jìn)行兩個(gè)階段的績(jī)效評(píng)價(jià)對(duì)比與分析,總結(jié)DL公司績(jī)效評(píng)價(jià)體系實(shí)施的結(jié)果,分析DL公司績(jī)效評(píng)價(jià)體系實(shí)施過程中的問題并提出未來的改進(jìn)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(xué)位授予單位】：浙江理工大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F426.4

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