本文關(guān)鍵詞： 電信工程項(xiàng)目 投資決策 投資前評估 平衡計(jì)分卡　出處：《北京郵電大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：近年來,國內(nèi)電信運(yùn)營企業(yè)面臨越來越激烈的市場競爭,投資規(guī)劃與投資管理問題日益突出。傳統(tǒng)電信運(yùn)營企業(yè)具有規(guī)模經(jīng)濟(jì)性、范圍經(jīng)濟(jì)性,因此在市場競爭環(huán)境下,電信工程項(xiàng)目的效益評價(jià)具有非獨(dú)立核算性。在投資回報(bào)方面,電信企業(yè)工程項(xiàng)目具有投資規(guī)模大,投資回收期短,投入成本不可逆的三大特點(diǎn)。本論文以電信工程項(xiàng)目的投資決策問題為研究對象,以卡普蘭和諾頓提出的原始平衡計(jì)分卡為基礎(chǔ)為電信工程投資決策構(gòu)建了一種簡潔、高效、科學(xué)的投資決策支撐工具。原始平衡計(jì)分卡從財(cái)務(wù)、顧客、內(nèi)部業(yè)務(wù)、成長與學(xué)習(xí)四個(gè)角度對組織績效進(jìn)行量化評價(jià)。它既關(guān)注企業(yè)、組織現(xiàn)階段的財(cái)務(wù)指標(biāo),又重視衡量驅(qū)動(dòng)未來財(cái)務(wù)業(yè)績改善的非財(cái)務(wù)指標(biāo)。平衡計(jì)分卡驅(qū)動(dòng)組織績效改善的作用機(jī)理主要來自以下兩個(gè)方面。一是因果關(guān)系。平衡計(jì)分卡內(nèi)部四個(gè)維度之間存在相互驅(qū)動(dòng)的因果關(guān)系,同時(shí)同一維度內(nèi)不同的指標(biāo)之間存在因果關(guān)系。二是平衡性。這種平衡性主要體現(xiàn)在外部衡量與內(nèi)部衡量,定性衡量與定量衡量的平衡,短期衡量與長期衡量的平衡,成果衡量與動(dòng)因衡量的平衡。通過研究傳統(tǒng)平衡計(jì)分卡的評價(jià)方式和作用機(jī)理,作者認(rèn)為平衡計(jì)分卡理論兼顧了企業(yè)現(xiàn)時(shí)利益和遠(yuǎn)期利益,可以應(yīng)用于電信工程項(xiàng)目前評估。當(dāng)然,將平衡計(jì)分卡應(yīng)用于電信工程項(xiàng)目前評估領(lǐng)域,需要調(diào)整原始平衡計(jì)分卡的評價(jià)維度,并更替相對應(yīng)的評價(jià)內(nèi)容。對此,本論文提出了電信企業(yè)工程項(xiàng)目投資決策平衡計(jì)分卡的理論。針對電信工程項(xiàng)目投資前評估問題,作者提出通過財(cái)務(wù)、客戶、市場、網(wǎng)絡(luò)四個(gè)評價(jià)維度進(jìn)行項(xiàng)目前評估,并在此基礎(chǔ)上歸納了12項(xiàng)評價(jià)內(nèi)容。本論文以此為基礎(chǔ)建立了電信工程項(xiàng)目投資決策平衡計(jì)分卡的指標(biāo)體系,并運(yùn)用層次分析法對平衡計(jì)分卡的各層指標(biāo)進(jìn)行了權(quán)重賦值。
[Abstract]:In recent years, domestic telecom operators are facing more and more fierce market competition, and the problems of investment planning and investment management have become increasingly prominent. Traditional telecom operators have economies of scale and scope economy, so in the market competition environment, The benefit evaluation of telecommunication engineering project is non-independent accounting. In terms of investment return, telecommunication enterprise project has large investment scale and short payback period. Based on the original balanced Scorecard proposed by Kaplan and Norton, this paper constructs a simple and efficient investment decision for telecommunication engineering. Scientific investment decision support tools. The original balanced scorecard quantifies the organization's performance from four perspectives: finance, customer, internal business, growth and learning. It not only focuses on the financial indicators of the enterprise, but also the present stage of the organization. The function mechanism of balanced scorecard driving organizational performance improvement mainly comes from the following two aspects. One is causality. The four dimensions of balanced scorecard. There is a mutually driven causal relationship, At the same time, there is causality between different indicators in the same dimension. Second, balance. This balance is mainly reflected in external and internal measurement, qualitative and quantitative measurement, short-term and long-term measurement. By studying the evaluation methods and mechanism of the traditional balanced scorecard, the author thinks that the balanced scorecard theory takes into account the current and long-term interests of enterprises. It can be applied to the pre-evaluation of telecommunication engineering project. Of course, applying balanced scorecard to the field of pre-evaluation of telecommunication engineering project needs to adjust the evaluation dimension of the original balanced scorecard and replace the corresponding evaluation content. This paper puts forward the theory of balanced Scorecard for investment decision of telecom engineering project. Aiming at the problem of pre-investment evaluation of telecommunication engineering project, the author puts forward the pre-project evaluation through four dimensions: finance, customer, market and network. On the basis of this, the paper establishes the index system of balanced Scorecard for investment decision of telecommunication project, and uses AHP to assign the weight of each index of balanced Scorecard.
【學(xué)位授予單位】：北京郵電大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F626.115
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本文編號：1549604