【摘要】：績(jī)效評(píng)價(jià)是企業(yè)關(guān)注的重要課題�？茖W(xué)合理的績(jī)效評(píng)價(jià)體系不僅可以反映企業(yè)的經(jīng)營發(fā)展成果,而且可以為企業(yè)的發(fā)展提供指導(dǎo),對(duì)推動(dòng)企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)起著至關(guān)重要的作用。平衡計(jì)分卡就是一個(gè)很好的績(jī)效評(píng)價(jià)工具。它是以企業(yè)的戰(zhàn)略為導(dǎo)向,將企業(yè)的短期績(jī)效與長遠(yuǎn)利益相結(jié)合,對(duì)企業(yè)的績(jī)效進(jìn)行更科學(xué)的評(píng)價(jià)。與傳統(tǒng)的績(jī)效評(píng)價(jià)方法相比,平衡計(jì)分卡能夠比較全面系統(tǒng)地反映企業(yè)的經(jīng)營狀況,符合現(xiàn)代企業(yè)的經(jīng)營管理要求。本文以山東家家悅集團(tuán)為研究對(duì)象,闡述了平衡計(jì)分卡在該零售企業(yè)的應(yīng)用。首先,本文對(duì)績(jī)效評(píng)價(jià)、平衡計(jì)分卡的相關(guān)理論進(jìn)行回顧,主要包括對(duì)績(jī)效和績(jī)效評(píng)價(jià)的界定、績(jī)效評(píng)價(jià)的基本理論、績(jī)效評(píng)價(jià)的作用及常用的績(jī)效評(píng)價(jià)方法進(jìn)行介紹,而對(duì)于平衡計(jì)分卡,主要是圍繞其產(chǎn)生的背景、主要內(nèi)容、平衡作用、適用條件、設(shè)計(jì)流程這幾個(gè)方面對(duì)平衡計(jì)分卡進(jìn)行介紹;其次,闡述了家家悅集團(tuán)績(jī)效評(píng)價(jià)方法的現(xiàn)狀,并對(duì)其存在的缺陷做出分析,指出平衡計(jì)分卡在該集團(tuán)實(shí)施的可行性,為下一步確定平衡計(jì)分卡引入到家家悅集團(tuán)做出指導(dǎo),并為其設(shè)計(jì)出平衡計(jì)分卡體系的框架;然后,對(duì)家家悅集團(tuán)基于平衡計(jì)分卡的績(jī)效評(píng)價(jià)體系的構(gòu)建進(jìn)行了詳細(xì)的闡述,從戰(zhàn)略目標(biāo)的確定、戰(zhàn)略地圖的繪制到績(jī)效評(píng)價(jià)指標(biāo)的設(shè)計(jì),再到指標(biāo)權(quán)重的確定,為家家悅集團(tuán)構(gòu)建了一套完整的適合于該企業(yè)的績(jī)效評(píng)價(jià)體系,并通過對(duì)平衡計(jì)分卡績(jī)效評(píng)價(jià)體系實(shí)施過程中的幾點(diǎn)問題進(jìn)行探討,為保證平衡計(jì)分卡在該集團(tuán)的有效實(shí)施提出建議。最后對(duì)本文做出總結(jié)和展望。
[Abstract]:Performance evaluation is an important topic of enterprise's concern. The scientific and reasonable performance evaluation system can not only reflect the business development achievements of enterprises, but also provide guidance for the development of enterprises, which plays an important role in promoting the realization of enterprise strategic objectives. The balanced scorecard is a good performance appraisal tool. It is based on the strategy of the enterprise, combines the short-term performance of the enterprise with long-term interests, and makes a more scientific evaluation on the performance of the enterprise. Compared with the traditional performance evaluation method, the balanced scorecard can systematically reflect the business situation of the enterprise and meet the management requirements of modern enterprises. Taking Shandong Family Yue Group as the research object, this paper expounds the application of balanced scorecard in the retail enterprise. Firstly, this paper reviews the theory of performance evaluation and balanced scorecard, mainly including the definition of performance and performance evaluation, the basic theory of performance evaluation, the function of performance evaluation and the common performance evaluation method, while for the balanced scorecard, This paper introduces the balance score card mainly about the background, main content, balance function, application condition and design flow generated by it. Secondly, the present situation of the performance evaluation method of Family Yue Group is expounded, and the existing defects are analyzed. It is pointed out that the balanced scorecard is feasible in the implementation of the group, the next step is to determine the balance scorecard to be introduced to the family Yuyue Group for guidance, and the framework of the balanced scorecard system is designed. Then, The construction of the performance evaluation system based on the balanced scorecard is explained in detail, from the definition of the strategic objective, the drawing of the strategic map to the design of the performance evaluation index, and the determination of the index weight. A complete set of performance evaluation system suitable for the enterprise is set up for the family Yue Group, and some problems in the implementation of the performance evaluation system of the balanced scorecard are discussed in order to ensure the balanced scorecard to make suggestions on the effective implementation of the group. Finally, we summarize and look forward to this paper.
【學(xué)位授予單位】：江蘇科技大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2017
【分類號(hào)】：F721.7;F715.5

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本文編號(hào)：2277285