本文選題：平衡計(jì)分卡 + 績(jī)效管理�。� 參考：《大連海事大學(xué)》2017年碩士論文

【摘要】：隨著國(guó)際形勢(shì)進(jìn)入深度調(diào)整與再平衡,國(guó)內(nèi)經(jīng)濟(jì)形勢(shì)告別了數(shù)十年的高增長(zhǎng)態(tài)勢(shì),港口行業(yè)也面臨著產(chǎn)能過(guò)剩的局面,傳統(tǒng)港口裝卸收入增長(zhǎng)乏力,而成本壓力不斷攀升,經(jīng)濟(jì)效益的提升遇到了前所未有的困難。隨著T港集團(tuán)公司整體發(fā)展增速的趨緩,企業(yè)如何將戰(zhàn)略轉(zhuǎn)化為行動(dòng),如何提高核心競(jìng)爭(zhēng)力,如何提高內(nèi)部管理的驅(qū)動(dòng)力,集團(tuán)公司本部在公司整體發(fā)展中起到了至關(guān)重要的作用。如何發(fā)揮集團(tuán)公司本部在集團(tuán)整體發(fā)展中的管理、帶動(dòng)作用,建立一套科學(xué)有效的績(jī)效管理方案是一種行之有效的途徑�？�(jī)效管理思想在國(guó)外已有上百年的發(fā)展,相關(guān)的績(jī)效管理體系亦非常成熟,而國(guó)內(nèi)績(jī)效管理是在改革開(kāi)放以后才提出的,尤其在九十年代末期國(guó)家層面才開(kāi)始在國(guó)有企業(yè)中推行績(jī)效評(píng)價(jià)。目標(biāo)管理法、關(guān)鍵績(jī)效指標(biāo)法、360度考核法、經(jīng)濟(jì)增加值、平衡計(jì)分卡法等是作為績(jī)效管理的常用方法。平衡計(jì)分卡的指標(biāo)設(shè)計(jì)有其獨(dú)到之處,圍繞著財(cái)務(wù)、客戶、內(nèi)部、學(xué)習(xí)與成長(zhǎng)四個(gè)維度,形成一整套的衡量體系,它反映了短期和長(zhǎng)期目標(biāo)、財(cái)務(wù)和非財(cái)務(wù)指標(biāo)、滯后和領(lǐng)先指標(biāo)、外部和內(nèi)部業(yè)績(jī)均衡,而且四個(gè)層面正向是層層深入,反向則是一種因果關(guān)系。T港的績(jī)效管理,在曾經(jīng)的過(guò)往階段,發(fā)揮了一定的作用,但以目前的形式、環(huán)境看,已明顯達(dá)不到企業(yè)戰(zhàn)略實(shí)現(xiàn)、現(xiàn)代企業(yè)經(jīng)營(yíng)管理的需求。本文以績(jī)效管理的邏輯思維,將平衡計(jì)分卡理論做為戰(zhàn)略實(shí)現(xiàn)、績(jī)效管理指標(biāo)設(shè)計(jì)的實(shí)施指引,對(duì)T港本部進(jìn)行了績(jī)效管理的診斷與探究。基于平衡計(jì)分卡理論,以“世界一流企業(yè)”戰(zhàn)略和“長(zhǎng)期股東價(jià)值”的實(shí)現(xiàn)為基礎(chǔ),繪制了企業(yè)戰(zhàn)略地圖,在此基礎(chǔ)上,對(duì)績(jī)效管理指標(biāo)進(jìn)行了全方位、多角度的設(shè)計(jì)。本文績(jī)效管理指標(biāo)的設(shè)計(jì),充分考慮收入、市場(chǎng)、客戶、員工、系統(tǒng)等傳統(tǒng)指標(biāo),又結(jié)合目前港口企業(yè)面臨的各種形式,制定如裝卸收入增長(zhǎng)率、環(huán)渤海市場(chǎng)占有率、戰(zhàn)略合作項(xiàng)目、安全事故降低率等對(duì)T港比較有針對(duì)性的特色二級(jí)指標(biāo)。本文還結(jié)合國(guó)企特色,對(duì)新方案實(shí)施的流程,可能存在的風(fēng)險(xiǎn)及應(yīng)對(duì)措施,進(jìn)行了一一闡述,力圖極大的提升本文在T港集團(tuán)本部績(jī)效管理中的可操作性。希望本文的寫作,能對(duì)平衡計(jì)分卡在港口企業(yè)績(jī)效管理中的應(yīng)用起到一定的參考、借鑒作用。
[Abstract]:With the international situation entering deep adjustment and rebalancing, the domestic economic situation has bid farewell to the high growth situation of decades, the port industry is also facing the situation of overcapacity, the traditional port loading and unloading revenue growth is weak, and the cost pressure is constantly rising. The promotion of economic benefits has encountered unprecedented difficulties. As the overall growth rate of T Port Group Company slows down, how to transform strategy into action, how to improve core competitiveness, how to improve the driving force of internal management, Group headquarters in the overall development of the company played a vital role. It is an effective way to give full play to the management and driving effect of the group headquarters in the whole development of the group and to establish a set of scientific and effective performance management scheme. The thought of performance management has been developed for more than a hundred years abroad, and the related performance management system is also very mature, and the domestic performance management has been put forward only after the reform and opening up. Especially in the late 1990 s, the national level began to implement performance evaluation in state-owned enterprises. Objective management method, key performance index method, 360-degree evaluation method, economic added value, balanced scorecard method are commonly used as performance management methods. The index design of the balanced scorecard has its own unique features, which revolve around the four dimensions of finance, customer, interior, learning and growth, and form a whole set of measurement systems, which reflect short-term and long-term goals, financial and non-financial indicators. Lagging and leading indicators, external and internal performance balance, and the four levels of positive and deep layers, the reverse is a causal relationship, T port performance management, in the past stage, played a certain role, but in the current form, Environment, has obviously not reached the realization of enterprise strategy, modern business management needs. Based on the logical thinking of performance management, this paper takes the balanced Scorecard theory as the strategic realization and the implementation guide of performance management index design, and makes a diagnosis and exploration of performance management in T Port. Based on the balanced scorecard theory and the realization of the strategy of "world class enterprise" and "long-term shareholder value", the paper draws the strategic map of the enterprise, and on this basis, designs the performance management index in all directions and from various angles. In this paper, the design of performance management indicators, fully consider the revenue, market, customers, employees, systems and other traditional indicators, combined with the current port enterprises facing various forms, such as loading and unloading revenue growth rate, market share around the Bohai Sea, Strategic cooperation projects, safety accident reduction rate and other targeted T-port characteristics of secondary indicators. This article also combined with the characteristics of state-owned enterprises, the implementation of the new program process, possible risks and countermeasures, described one by one, trying to greatly improve this article in the T Port Group headquarters performance management operability. I hope that the writing of this paper can play a certain reference and reference role in the application of balanced scorecard in port enterprise performance management.
【學(xué)位授予單位】：大連海事大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F272.92;F552.6

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