【摘要】：目前,基礎(chǔ)設(shè)施施工行業(yè)產(chǎn)能急劇擴大,而市場份額有限,使得施工行業(yè)的競爭非常激烈。在這種形勢下,施工企業(yè)必須從內(nèi)部挖潛,加強企業(yè)最基層組織——施工項目的管理,才有可能在激烈的競爭中生存發(fā)展。而建立公平公正、科學合理的施工項目業(yè)績考核體系,并據(jù)此激發(fā)項目員工的工作積極性和創(chuàng)造性,對提高施工項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集團下屬的二級子公司,是一個以基礎(chǔ)設(shè)施施工為主營業(yè)務的公路工程施工總承包特級企業(yè)。Y公司最近十多年一直對項目實施以標后預算為主的業(yè)績考核,雖然考核對企業(yè)的發(fā)展起到了較大的促進作用,但也存在與企業(yè)戰(zhàn)略匹配不夠,忽視非財務指標考核、執(zhí)行情況不理想等問題。本文在總結(jié)現(xiàn)行業(yè)績考核體系成績與問題的基礎(chǔ)上,將平衡計分卡基本原理引入項目的業(yè)績考核體系中,以平衡計分卡為框架,以標后預算利潤考核為重點,將兩者有機結(jié)合在一起,既保證了考核理念的先進性又充分體現(xiàn)了施工項目的特點,從而解決了原有業(yè)績考核體系與公司戰(zhàn)略不匹配的問題,再通過提出一些解決原有執(zhí)行問題的具體措施,進一步優(yōu)化和完善項目業(yè)績考核體系,并以X項目為例,對優(yōu)化后的業(yè)績考核體系進行了模擬。希望通過優(yōu)化后的業(yè)績考核體系,能進一步促進企業(yè)管理水平的提高和戰(zhàn)略意圖的實現(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.
【學位授予單位】：財政部財政科學研究所
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.92;F406.7

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