發(fā)布時(shí)間：2018-04-01 14:09

  本文選題：業(yè)績評價(jià)　切入點(diǎn)：平衡計(jì)分卡　出處：《河南大學(xué)》2014年碩士論文

【摘要】：房地產(chǎn)行業(yè)作為國民經(jīng)濟(jì)的支柱產(chǎn)業(yè)，是我國經(jīng)濟(jì)發(fā)展的重要因素。目前，隨著房地產(chǎn)市場逐漸成熟，房地產(chǎn)行業(yè)競爭日趨激烈，這對房地產(chǎn)企業(yè)的經(jīng)營管理提出了更高的要求。房地產(chǎn)企業(yè)要實(shí)現(xiàn)可持續(xù)發(fā)展，不僅要形成獨(dú)特的競爭優(yōu)勢，還需要建立一套科學(xué)的業(yè)績評價(jià)體系來衡量企業(yè)戰(zhàn)略目標(biāo)的實(shí)現(xiàn)情況�；谄胶庥�(jì)分卡的業(yè)績評價(jià)作為戰(zhàn)略管理的一部分，將評價(jià)過程和企業(yè)戰(zhàn)略結(jié)合起來，已被廣泛使用。 本文在寫作過程中使用了理論分析和案例分析結(jié)合的方法，構(gòu)建了HZ公司的業(yè)績評價(jià)體系。理論分析方面，在梳理了業(yè)績評價(jià)、平衡計(jì)分卡、戰(zhàn)略地圖的有關(guān)理論以后，本文闡述了基于平衡計(jì)分卡的業(yè)績評價(jià)框架，，該框架主要包括六個(gè)部分：戰(zhàn)略制定、戰(zhàn)略描述、戰(zhàn)略衡量、目標(biāo)值設(shè)定、業(yè)績評價(jià)和激勵(lì)機(jī)制。案例分析方面，首先，本文概述了房地產(chǎn)行業(yè)特征和經(jīng)營特點(diǎn)，介紹了HZ公司的基本情況，對其戰(zhàn)略環(huán)境進(jìn)行了分析，剖析了HZ公司的業(yè)績評價(jià)現(xiàn)狀和存在的問題，隨后進(jìn)行了必要性分析，認(rèn)為HZ公司有必要實(shí)施平衡計(jì)分卡作為其業(yè)績評價(jià)工具。其次，在描述了HZ公司實(shí)施平衡計(jì)分卡的可行性和構(gòu)建原則后，本文建立了HZ公司基于平衡計(jì)分卡的業(yè)績評價(jià)體系。具體來說，通過確定企業(yè)戰(zhàn)略目標(biāo)、繪制戰(zhàn)略地圖，進(jìn)而建立與戰(zhàn)略相關(guān)的公司級計(jì)分卡指標(biāo)；借助層次分析法進(jìn)行指標(biāo)權(quán)重的設(shè)計(jì)；將公司級計(jì)分卡分解至部門和個(gè)人；闡述不同指標(biāo)的目標(biāo)值設(shè)定方法；提出業(yè)績評價(jià)計(jì)算方法和業(yè)績評價(jià)的一般實(shí)施流程；制定HZ公司的基本激勵(lì)形式，連結(jié)平衡計(jì)分卡與公司的激勵(lì)機(jī)制以保證公司目標(biāo)與個(gè)人目標(biāo)的一致；重視對業(yè)績評價(jià)體系的適時(shí)完善和更新。最后，本文提出了保障措施，主要是從完善溝通和教育計(jì)劃、建立IT平臺、完善內(nèi)部環(huán)境、建立平衡計(jì)分卡實(shí)施組織等方面來保證平衡計(jì)分卡的效果。 房地產(chǎn)企業(yè)的業(yè)績評價(jià)仍然是一個(gè)具有挑戰(zhàn)性的課題，本文旨在為HZ公司建立一個(gè)基于平衡計(jì)分卡的業(yè)績評價(jià)體系，幫助HZ公司加強(qiáng)戰(zhàn)略管理，提高業(yè)績評價(jià)水平，實(shí)現(xiàn)長遠(yuǎn)發(fā)展。同時(shí)，希望通過本文的研究，可以對其他的房地產(chǎn)企業(yè)實(shí)施平衡計(jì)分卡提供參考價(jià)值。
[Abstract]:As the pillar industry of the national economy, the real estate industry is an important factor in the economic development of our country.At present, with the maturity of the real estate market, the competition in the real estate industry is becoming increasingly fierce, which puts forward higher requirements for the management of real estate enterprises.In order to realize sustainable development, real estate enterprises not only need to form unique competitive advantages, but also need to establish a set of scientific performance evaluation system to measure the realization of the strategic objectives of enterprises.As a part of strategic management, performance evaluation based on balanced scorecard (BSC) has been widely used to combine the evaluation process with enterprise strategy.In the process of writing, this paper uses the method of theoretical analysis and case analysis to construct the performance evaluation system of HZ Company.In the theoretical analysis, after combing the relevant theories of performance evaluation, balanced scorecard and strategic map, this paper expounds the performance evaluation framework based on balanced scorecard, which consists of six parts: strategy formulation, strategy description,Strategic measurement, target setting, performance evaluation and incentive mechanisms.First of all, this paper summarizes the characteristics of real estate industry and management, introduces the basic situation of HZ company, analyzes its strategic environment, analyzes the current situation and existing problems of HZ company's performance evaluation.Then the necessity analysis is carried out and the balanced scorecard is considered necessary for HZ Company to use as its performance evaluation tool.Secondly, after describing the feasibility and construction principle of implementing balanced scorecard in HZ Company, this paper establishes the performance evaluation system of HZ Company based on balanced Scorecard.Specifically, by determining the strategic objectives of the enterprise, drawing strategic maps, and then establishing the corporate scorecard indicators related to strategy; with the help of the Analytic hierarchy process (AHP), the index weight is designed; the corporate scorecard is decomposed into departments and individuals;This paper expounds the target value setting method of different indexes, puts forward the performance evaluation calculation method and the general implementation process of performance evaluation, and formulates the basic incentive form of HZ Company.The balanced scorecard is linked with the incentive mechanism of the company to ensure the consistency between the company's goals and individual goals, and the emphasis is placed on the timely improvement and updating of the performance evaluation system.Finally, this paper puts forward the safeguard measures, mainly from perfecting communication and education plan, establishing IT platform, perfecting internal environment, establishing balanced scorecard implementation organization and so on to ensure the effect of balanced Scorecard.The performance evaluation of real estate enterprises is still a challenging subject. This paper aims to establish a performance evaluation system based on balanced scorecard for HZ Company to help HZ Company strengthen strategic management and improve performance evaluation level.To achieve long-term development.At the same time, I hope that this paper can provide reference value for other real estate enterprises to implement balanced scorecard.
【學(xué)位授予單位】：河南大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F272.5;F299.233.4

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