本文選題：平衡計分卡　切入點：績效評價　出處：《西安石油大學》2017年碩士論文

【摘要】：近年來我國乳制品行業(yè)處于內憂外患的境地,國外產品的侵入,國內產品質量不被認可,使得我國乳制品企業(yè)的生存環(huán)境日益復雜和困難。面對如此激烈而又艱難的競爭環(huán)境,乳制品企業(yè)想要在市場競爭中占有一席之地就必須清楚地認識企業(yè)自身所處的環(huán)境,并不斷進行戰(zhàn)略調整,追蹤其戰(zhàn)略部署的效果。而對于戰(zhàn)略部署的效果如何評價這一問題,就需要企業(yè)根據自身發(fā)展情況建立相應的績效評價體系。平衡計分卡作為一種綜合績效評價工具,它綜合了財務、客戶、內部流程、學習和成長四個維度,以財務維度為側重點,并將公司戰(zhàn)略管理引入績效評價中,多角度衡量企業(yè)績效。本文采用理論與實例相結合的方法。首先對平衡計分卡的相關理論背景予以介紹,結合KD乳業(yè)公司行業(yè)環(huán)境及自身情況,對其績效評價現(xiàn)狀進行分析并指出存在的問題,進而引出了平衡計分卡實施的必要性和可行性。然后通過對KD乳業(yè)公司的發(fā)展愿景和總戰(zhàn)略目標的剖析分解,從財務、客戶、內部流程及學習與發(fā)展四個維度出發(fā)細化了KD乳業(yè)公司在各維度的戰(zhàn)略目標,并繪制出了戰(zhàn)略地圖,根據企業(yè)戰(zhàn)略目標細化到各部門各員工,最后利用專家打分法和層次分析法對評價指標分配權重,并使用所設計的平衡計分卡為KD乳業(yè)公司2012年-2015年業(yè)績進行打分,分析得出KD乳業(yè)公司4個年度中各維度的工作業(yè)績情況,進而為KD乳業(yè)公司提出改進措施以幫助改善公司的經營管理,增強公司的競爭實力,為公司帶來價值增值。
[Abstract]:In recent years, the dairy industry in our country is in the situation of internal and external problems, the invasion of foreign products, the quality of domestic products is not recognized, which makes the living environment of dairy enterprises in our country increasingly complex and difficult.In the face of such a fierce and difficult competitive environment, if dairy enterprises want to occupy a place in the market competition, they must clearly understand the environment in which the enterprises themselves are located, and constantly carry out strategic adjustments to track the effect of their strategic deployment.How to evaluate the effect of strategic deployment requires enterprises to establish a corresponding performance evaluation system according to their own development.As a comprehensive performance evaluation tool, the balanced Scorecard integrates the four dimensions of finance, customer, internal process, learning and growth, focusing on the financial dimension, and introduces corporate strategic management into performance evaluation.Multi-angle measurement of corporate performance.The method of combining theory with example is adopted in this paper.First of all, the paper introduces the relevant theoretical background of balanced scorecard, analyzes the current situation of performance evaluation and points out the existing problems, combined with the industry environment and its own situation of KD Dairy Company.The necessity and feasibility of implementing balanced scorecard are also introduced.Then through the development vision of KD Dairy Company and the analysis of the overall strategic objectives of decomposition, from the financial, customer, internal processes and learning and development of four dimensions to refine the strategic objectives of KD Dairy Company in each dimension,The strategic map is drawn and detailed to the staff of every department according to the strategic goal of the enterprise. Finally, the weight of the evaluation index is assigned by using the expert scoring method and the Analytic hierarchy process (AHP).Using the designed balanced scorecard to score KD Dairy Company's performance from 2012 to 2015, the work performance of KD Dairy Company in four years was analyzed.Further, it puts forward the improvement measures for KD Dairy Company to help improve the management of the company, strengthen the competitive strength of the company, and bring value added to the company.
【學位授予單位】：西安石油大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F426.82;F272.5

【相似文獻】

相關期刊論文 前10條

1 ;南寧乳業(yè)公司成功之道——高質量是“童樂”的生命[J];廣西質量監(jiān)督導報;2000年03期

2 ;三聯(lián)乳業(yè)公司 靠科技進步實現(xiàn)跨越式發(fā)展[J];中國乳業(yè);2003年10期

3 O佊，

本文編號：1718377