本文選題：平衡計(jì)分卡　切入點(diǎn)：績(jī)效評(píng)價(jià)　出處：《西安石油大學(xué)》2017年碩士論文

【摘要】：近年來(lái)我國(guó)乳制品行業(yè)處于內(nèi)憂外患的境地,國(guó)外產(chǎn)品的侵入,國(guó)內(nèi)產(chǎn)品質(zhì)量不被認(rèn)可,使得我國(guó)乳制品企業(yè)的生存環(huán)境日益復(fù)雜和困難。面對(duì)如此激烈而又艱難的競(jìng)爭(zhēng)環(huán)境,乳制品企業(yè)想要在市場(chǎng)競(jìng)爭(zhēng)中占有一席之地就必須清楚地認(rèn)識(shí)企業(yè)自身所處的環(huán)境,并不斷進(jìn)行戰(zhàn)略調(diào)整,追蹤其戰(zhàn)略部署的效果。而對(duì)于戰(zhàn)略部署的效果如何評(píng)價(jià)這一問(wèn)題,就需要企業(yè)根據(jù)自身發(fā)展情況建立相應(yīng)的績(jī)效評(píng)價(jià)體系。平衡計(jì)分卡作為一種綜合績(jī)效評(píng)價(jià)工具,它綜合了財(cái)務(wù)、客戶、內(nèi)部流程、學(xué)習(xí)和成長(zhǎng)四個(gè)維度,以財(cái)務(wù)維度為側(cè)重點(diǎn),并將公司戰(zhàn)略管理引入績(jī)效評(píng)價(jià)中,多角度衡量企業(yè)績(jī)效。本文采用理論與實(shí)例相結(jié)合的方法。首先對(duì)平衡計(jì)分卡的相關(guān)理論背景予以介紹,結(jié)合KD乳業(yè)公司行業(yè)環(huán)境及自身情況,對(duì)其績(jī)效評(píng)價(jià)現(xiàn)狀進(jìn)行分析并指出存在的問(wèn)題,進(jìn)而引出了平衡計(jì)分卡實(shí)施的必要性和可行性。然后通過(guò)對(duì)KD乳業(yè)公司的發(fā)展愿景和總戰(zhàn)略目標(biāo)的剖析分解,從財(cái)務(wù)、客戶、內(nèi)部流程及學(xué)習(xí)與發(fā)展四個(gè)維度出發(fā)細(xì)化了KD乳業(yè)公司在各維度的戰(zhàn)略目標(biāo),并繪制出了戰(zhàn)略地圖,根據(jù)企業(yè)戰(zhàn)略目標(biāo)細(xì)化到各部門各員工,最后利用專家打分法和層次分析法對(duì)評(píng)價(jià)指標(biāo)分配權(quán)重,并使用所設(shè)計(jì)的平衡計(jì)分卡為KD乳業(yè)公司2012年-2015年業(yè)績(jī)進(jìn)行打分,分析得出KD乳業(yè)公司4個(gè)年度中各維度的工作業(yè)績(jī)情況,進(jìn)而為KD乳業(yè)公司提出改進(jìn)措施以幫助改善公司的經(jīng)營(yíng)管理,增強(qiáng)公司的競(jìng)爭(zhēng)實(shí)力,為公司帶來(lái)價(jià)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(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)】：F426.82;F272.5

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