本文選題：EVA-BSC + AHP��； 參考：《蘭州大學(xué)》2013年碩士論文

【摘要】：作為經(jīng)營性幼教機構(gòu)引進EVA綜合評價系統(tǒng),其效能、其價值如何,通過什么樣的業(yè)績考評體系來推動,這都是值得探究的課題。 我們以深圳市錦江幼兒園為樣本,對其原有業(yè)績管理體系重新審視,力求構(gòu)建基于EVA理念下的業(yè)績考評體系,從而更有效地評估經(jīng)營性幼教機構(gòu)的業(yè)績狀況。并給管理層提供切實可行的業(yè)績指標(biāo)體系,使管理層能夠在業(yè)績指標(biāo)體系的導(dǎo)引下,為股東創(chuàng)造最大化的價值。 本課題的研究目的不僅只在于深圳市錦江幼兒園,還為我國同類經(jīng)營性幼教機構(gòu)提供參考范本,從而促進經(jīng)營性幼教機構(gòu)經(jīng)營管理水平提升,推動其管理模式優(yōu)化與改善,對經(jīng)營性幼教機構(gòu)的持續(xù)發(fā)展有著一定示范作用。 本研究的主要研究內(nèi)容是,針對目前錦江幼兒園目前的問題進行分析,從滿足股東效益最大化角度出發(fā),用EVA理念指導(dǎo),借助BSC的框架運用AHP進行業(yè)績考評指標(biāo)體系再設(shè)計,以提高EVA水平,實現(xiàn)股東利益最大化。 結(jié)合EVA和BSC各自的優(yōu)點和不足,EVA—BSC考核模型把兩者結(jié)合起來了,形成一套既能實現(xiàn)股東利益最大化的目標(biāo),又能兼顧財務(wù)和非財務(wù)因素獨特的考核模型。這個考核模型具有結(jié)構(gòu)互溶、功能互相配合、系統(tǒng)動態(tài)開放、業(yè)績點面兼顧等特點。業(yè)績評價體系構(gòu)建的原則有可操作性原則、科學(xué)性原則、重要性原則、可持續(xù)性原則和成本一效益原則。 具體業(yè)績評價體系主要有以下指標(biāo)構(gòu)成： 財務(wù)層面,有總資本利潤率、主營業(yè)務(wù)利潤率、成本費用利潤率、總資本周轉(zhuǎn)率、凈利潤增長率、資產(chǎn)負債率；客戶層面,有家長滿意度、學(xué)生獲得率、學(xué)生保持率、市場份額；內(nèi)部流程層面,有教研費用率、學(xué)生達標(biāo)合格率、家園溝通；學(xué)習(xí)成長層面,員工滿意度、員工保持率、員工生產(chǎn)率。 業(yè)績評價體系指標(biāo)權(quán)重的評定維度有：可操作性、可觀察性、可量化性、價值性和導(dǎo)向性。 通過經(jīng)營性幼教機構(gòu)業(yè)績考評體系中一級指標(biāo)的權(quán)重與二級指標(biāo)的權(quán)重相乘,形成經(jīng)營性幼教機構(gòu)業(yè)績考評體系指標(biāo)總權(quán)重。 在新的業(yè)績考評體系指引下,我們進行了實證性運行,運行結(jié)論證明是有效可行的。其中的不足值得注意,進一步研究方向找出相關(guān)性。
[Abstract]:As an operational preschool education institution to introduce EVA comprehensive evaluation system, its effectiveness, its value, through what kind of performance evaluation system to promote, this is worth exploring the subject. Taking Jinjiang Kindergarten in Shenzhen as a sample, we re-examine its original performance management system, and try to construct a performance appraisal system based on EVA concept, so as to evaluate the performance of operational preschool education institutions more effectively. And provides the management with the feasible performance index system, enables the management to create the maximum value for the shareholder under the guidance of the performance index system. The purpose of this research is not only in Jinjiang Kindergarten in Shenzhen, but also in providing reference model for similar operating preschool education institutions in our country, thus promoting the improvement of the management level and the optimization and improvement of the management mode of the operational preschool education institutions. The sustainable development of operational preschool education institutions has a certain demonstration role. The main research content of this study is to analyze the current problems of Jinjiang Kindergarten at present, from the point of view of meeting the maximum benefit of shareholders, under the guidance of EVA concept and with the help of BSC framework, using AHP to redesign the performance appraisal index system. In order to improve EVA level, realize shareholder benefit maximization. Combining the advantages and disadvantages of EVA and BSC the EVA-BSC assessment model combines the two models to form a set of assessment models which can not only realize the maximization of shareholders' interests but also give consideration to both financial and non-financial factors. The evaluation model has the characteristics of mutual dissolution of structure, mutual coordination of functions, dynamic opening of the system and consideration of performance points. The principles of performance evaluation system construction include operational principle, scientific principle, importance principle, sustainability principle and cost-benefit principle. The specific performance evaluation system consists of the following indicators: financial level, total capital profit margin, main business profit margin, cost-cost profit margin, total capital turnover ratio, net profit growth rate, asset-liability ratio; customer level. There are parent satisfaction, student acquisition rate, student retention rate, market share; internal process level, teaching and research cost rate, student qualified rate, home communication; learning growth level, employee satisfaction, employee retention rate, employee productivity. The evaluation dimensions of index weight of performance evaluation system are: maneuverability, observability, quantification, value and guidance. By multiplying the weight of the primary index with the weight of the second class index in the performance appraisal system of the operational preschool education institution, the total weight of the index of the performance appraisal system of the operational preschool education institution is formed. Under the guidance of the new performance appraisal system, we have carried on the positive operation, the operation conclusion has proved to be effective and feasible. The deficiency is worthy of attention, and further research direction to find out the correlation.
【學(xué)位授予單位】：蘭州大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：G617

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