本文選題：績效 + 經(jīng)濟增加值　； 參考：《安徽大學(xué)》2015年碩士論文

【摘要】：隨著社會主義市場化進程的不斷推進,經(jīng)濟發(fā)展日新月異,企業(yè)面臨的競爭也愈加激烈。企業(yè)必須有效的將戰(zhàn)略目標(biāo)真正落實到企業(yè)實際經(jīng)營管理中,全方位地提升企業(yè)的管理,不斷地提升企業(yè)競爭力,才能夠在激烈的市場競爭中立于不敗之地。隨著企業(yè)管理環(huán)境的日益復(fù)雜化,傳統(tǒng)的績效考核體系已經(jīng)無法滿足企業(yè)管理的需求,一套科學(xué)全面而又行之有效的績效考核體系可以幫助企業(yè)快速提高企業(yè)價值,從而在市場競爭中占據(jù)優(yōu)勢,加強市場地位,實現(xiàn)長遠(yuǎn)發(fā)展。2010年,國資委宣布將對央企實行EVA(經(jīng)濟增加值)考核。這表明,國家對企業(yè)的關(guān)注點不再是單純的利潤增長,而是高瞻遠(yuǎn)矚的放在了企業(yè)的價值創(chuàng)造力上,EVA就成為了企業(yè)進行績效考核的重中之重。然而在推行實施過程中,出現(xiàn)了諸多問題,實踐表明單純的運用EVA無法滿足企業(yè)的發(fā)展需求。只有通過科學(xué)的方法,整合不同的績效考核體系,彌補不同的管理工具的不足之處,構(gòu)建一個適用于企業(yè)的績效考核體系,才能夠準(zhǔn)確的衡量企業(yè)與員工的價值。本文以一家物流企業(yè)——H公司為案例,分析其績效考核體系中存在的問題,分析EVA和BSC(平衡記分卡)的優(yōu)點和缺點,結(jié)合EVA,從BSC的財務(wù)維度、顧客維度、內(nèi)部流程緯度、學(xué)習(xí)與成長維度四個層面,結(jié)合財務(wù)指標(biāo)和非財務(wù)指標(biāo),構(gòu)建以EVA為核心結(jié)合BSC的績效考核體系。通過層次分析法,確定各項指標(biāo)的權(quán)重,將H公司戰(zhàn)略目標(biāo)分解,將各指標(biāo)分解到企業(yè)各部門,這不僅可以考核企業(yè)管理層的業(yè)績,而且能夠逐步滲透到每一個員工的業(yè)績,進而進行考核。通過反饋找出企業(yè)價值的驅(qū)動因素,將其與員工薪酬激勵制度融合,提高員工績效的同時提升企業(yè)自身價值,達成企業(yè)戰(zhàn)略目標(biāo)。本文共分五章,第一章為緒論,介紹本文的研究背景和意義、研究思路與方法,概括國內(nèi)外學(xué)者的主要研究觀點,分析研究創(chuàng)新與不足。第二章為績效考核的相關(guān)理論,通過對EVA,BSC, KPI,360度考核法等主要績效考核體系進行比較,梳理出適用于H公司的EVA-BSC績效考核體系。第三章是對H公司績效考核體系進行介紹。第四章是運用EVA-BSC績效考核體系對H公司績效考核進行具體設(shè)計與應(yīng)用。第五章是對本文進行總結(jié)以及對H公司提出改進。本文以H公司績效考核體系為研究對象,分析其績效考核的現(xiàn)狀及問題,遵循理論聯(lián)系實際的基本原則,運用EVA與BSC結(jié)合的相關(guān)知識,設(shè)計一套適用于其企業(yè)的績效考核體系。運用定量與定性相結(jié)合分析,層次分析法等科學(xué)方法對如何在企業(yè)中運用EVA-BSC績效考核體系進行了說明。
[Abstract]:With the development of socialist marketization and the rapid development of economy, enterprises are facing more and more fierce competition. Enterprises must effectively implement the strategic objectives in the actual management of enterprises, improve the management of enterprises in all directions, constantly improve the competitiveness of enterprises, in order to be able to stand in an invincible position in the fierce market competition. With the increasing complexity of the enterprise management environment, the traditional performance appraisal system can no longer meet the needs of enterprise management. A set of scientific, comprehensive and effective performance appraisal system can help enterprises to improve the enterprise value quickly. In 2010, SASAC announced that EVA (Economic value added) will be applied to the central enterprises. This shows that the country's focus on enterprises is no longer simply profit growth, but a foresight on the enterprise's value and creativity, EVA has become the most important enterprise performance evaluation. However, in the implementation of the process, there are many problems, practice shows that simply using EVA can not meet the development needs of enterprises. Only through scientific methods, integrating different performance appraisal systems, making up for the deficiencies of different management tools, and constructing a performance appraisal system suitable for enterprises, can the value of enterprises and employees be accurately measured. This paper takes a logistics company H Company as a case, analyzes the problems existing in its performance appraisal system, analyzes the advantages and disadvantages of EVA and BSC (balanced Scorecard), combining with EVA, from the financial dimension, customer dimension, internal process latitude of BSC, and analyzes the advantages and disadvantages of EVA and BSC (balanced Scorecard). Four levels of learning and growth dimensions, combined with financial indicators and non-financial indicators, set up a performance appraisal system with EVA as the core and BSC as the core. Through the Analytic hierarchy process (AHP), the weight of each index is determined, the strategic goal of H company is decomposed, and the index is decomposed into various departments of the enterprise, which can not only assess the performance of the management, but also gradually penetrate into the performance of every employee. Then the examination is carried out. Through the feedback to find out the driving factors of enterprise value, and combine it with employee compensation incentive system, improve the performance of employees and improve the enterprise's own value, and achieve the strategic goal of the enterprise. This paper is divided into five chapters. The first chapter is the introduction. It introduces the research background and significance, the research ideas and methods, summarizes the main research viewpoints of domestic and foreign scholars, and analyzes the innovation and deficiency of the research. The second chapter is the related theory of performance appraisal. By comparing the main performance appraisal systems such as EVABSCand KPIX 360 degree appraisal method, the paper sorts out the EVA-BSC performance appraisal system suitable for H company. The third chapter is to H company performance appraisal system carries on the introduction. The fourth chapter is the use of EVA-BSC performance appraisal system to H company performance appraisal specific design and application. The fifth chapter is the summary of this article and the improvement of H Company. This paper takes the performance appraisal system of H Company as the research object, analyzes the present situation and problems of its performance appraisal, follows the basic principle of combining theory with practice, and designs a set of performance appraisal system suitable for its enterprise by using the relevant knowledge of EVA and BSC. This paper explains how to apply EVA-BSC performance appraisal system in enterprises by means of quantitative and qualitative analysis and analytic hierarchy process (AHP).
【學(xué)位授予單位】：安徽大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2015
【分類號】：F272.92

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