【摘要】：目前,基礎(chǔ)設(shè)施施工行業(yè)產(chǎn)能急劇擴(kuò)大,而市場(chǎng)份額有限,使得施工行業(yè)的競(jìng)爭(zhēng)非常激烈。在這種形勢(shì)下,施工企業(yè)必須從內(nèi)部挖潛,加強(qiáng)企業(yè)最基層組織——施工項(xiàng)目的管理,才有可能在激烈的競(jìng)爭(zhēng)中生存發(fā)展。而建立公平公正、科學(xué)合理的施工項(xiàng)目業(yè)績(jī)考核體系,并據(jù)此激發(fā)項(xiàng)目員工的工作積極性和創(chuàng)造性,對(duì)提高施工項(xiàng)目的管理水平有著十分重要的意義。Y公司是中央企業(yè)Z集團(tuán)下屬的二級(jí)子公司,是一個(gè)以基礎(chǔ)設(shè)施施工為主營(yíng)業(yè)務(wù)的公路工程施工總承包特級(jí)企業(yè)。Y公司最近十多年一直對(duì)項(xiàng)目實(shí)施以標(biāo)后預(yù)算為主的業(yè)績(jī)考核,雖然考核對(duì)企業(yè)的發(fā)展起到了較大的促進(jìn)作用,但也存在與企業(yè)戰(zhàn)略匹配不夠,忽視非財(cái)務(wù)指標(biāo)考核、執(zhí)行情況不理想等問(wèn)題。本文在總結(jié)現(xiàn)行業(yè)績(jī)考核體系成績(jī)與問(wèn)題的基礎(chǔ)上,將平衡計(jì)分卡基本原理引入項(xiàng)目的業(yè)績(jī)考核體系中,以平衡計(jì)分卡為框架,以標(biāo)后預(yù)算利潤(rùn)考核為重點(diǎn),將兩者有機(jī)結(jié)合在一起,既保證了考核理念的先進(jìn)性又充分體現(xiàn)了施工項(xiàng)目的特點(diǎn),從而解決了原有業(yè)績(jī)考核體系與公司戰(zhàn)略不匹配的問(wèn)題,再通過(guò)提出一些解決原有執(zhí)行問(wèn)題的具體措施,進(jìn)一步優(yōu)化和完善項(xiàng)目業(yè)績(jī)考核體系,并以X項(xiàng)目為例,對(duì)優(yōu)化后的業(yè)績(jī)考核體系進(jìn)行了模擬。希望通過(guò)優(yōu)化后的業(yè)績(jī)考核體系,能進(jìn)一步促進(jìn)企業(yè)管理水平的提高和戰(zhàn)略意圖的實(shí)現(xiàn),使企業(yè)持續(xù)、健康的發(fā)展。
[Abstract]:At present, the production capacity of infrastructure construction industry expands rapidly, and the market share is limited, which makes the competition of construction industry very fierce. In this situation, construction enterprises must tap potential from the inside and strengthen the management of construction projects, which is the most basic organization of enterprises, in order to survive and develop in the fierce competition. To establish a fair, scientific and reasonable performance appraisal system of construction projects, and to stimulate the work enthusiasm and creativity of project staff, It is of great significance to improve the management level of construction projects. Company Y is a secondary subsidiary of the Central Enterprise Z Group. Is a highway construction general contracting enterprise with infrastructure construction as its main business. Company Y has been carrying out the performance appraisal of the project based on the budget after the bid for more than ten years. Although the appraisal has played a greater role in promoting the development of the enterprise, there are still some problems such as insufficient matching with the enterprise strategy, neglecting the examination of the non-financial index, and the implementation situation is not ideal, and so on. On the basis of summarizing the achievements and problems of the current performance appraisal system, this paper introduces the basic principle of the balanced Scorecard into the performance appraisal system of the project, takes the balanced Scorecard as the frame, and focuses on the evaluation of the budget profit after the standard. The combination of the two methods not only ensures the advanced nature of the assessment concept, but also fully reflects the characteristics of the construction project, thus solving the problem of mismatch between the original performance appraisal system and the company strategy. Through some concrete measures to solve the original implementation problems, the performance appraisal system of the project is further optimized and perfected. The performance appraisal system after the optimization is simulated by taking X project as an example. It is hoped that by optimizing the performance appraisal system, we can further promote the improvement of the management level and the realization of the strategic intention of the enterprise, so that the enterprise can develop continuously and healthily.
【學(xué)位授予單位】：財(cái)政部財(cái)政科學(xué)研究所
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.92;F406.7

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