發(fā)布時(shí)間：2018-01-05 21:09

  本文關(guān)鍵詞：平衡計(jì)分卡在AB制造公司績(jī)效管理中的應(yīng)用研究　出處：《蘇州大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 平衡計(jì)分卡 績(jī)效管理 戰(zhàn)略管理 AB公司

【摘要】：隨著經(jīng)濟(jì)的發(fā)展和科學(xué)技術(shù)的進(jìn)步，更多的企業(yè)正越來越多地考慮與關(guān)注績(jī)效考核評(píng)價(jià)體系。企業(yè)希望運(yùn)用科學(xué)、全面、高效的績(jī)效評(píng)價(jià)體系來對(duì)企業(yè)的經(jīng)營(yíng)情況，組織的有效性，，員工的積極性等一系列的行為進(jìn)行有效的考核與管理�？�(jī)效評(píng)價(jià)體系，就是以實(shí)際的業(yè)績(jī)效果為考核評(píng)價(jià)依據(jù)的價(jià)值衡量體系。目前在企業(yè)中使用比較廣泛的績(jī)效評(píng)價(jià)體系有平均權(quán)益乘數(shù)、綜合評(píng)分法、平衡計(jì)分卡及EVA綜合計(jì)分卡等。其中平衡記分卡已經(jīng)被大多數(shù)的企業(yè)所運(yùn)用；它已發(fā)展成為企業(yè)內(nèi)部管理中普遍使用的戰(zhàn)略管理與績(jī)效考核的工具。 本文以AB公司為例，首先介紹了AB公司當(dāng)前的績(jī)效管理現(xiàn)狀，分析了其績(jī)效管理中存在的問題，并探討實(shí)施平衡計(jì)分卡的條件；其次，詳細(xì)地介紹了AB公司是如何依據(jù)平衡計(jì)分卡原理，結(jié)合公司的戰(zhàn)略目標(biāo)與愿景繪制出戰(zhàn)略地圖，并設(shè)計(jì)出公司級(jí)財(cái)務(wù)層次，客戶層次，內(nèi)部運(yùn)營(yíng)層次及學(xué)習(xí)與成長(zhǎng)層次，這四個(gè)層次的關(guān)鍵成功因素及關(guān)鍵績(jī)效指標(biāo)等；再次，詳細(xì)地介紹了AB公司導(dǎo)入平衡計(jì)分卡的過程，及如何將公司的戰(zhàn)略目標(biāo)層層分解到部門，直至員工個(gè)體的；接下來，本文對(duì)AB公司實(shí)施平衡計(jì)分卡的效果進(jìn)行了分析，并詳細(xì)地介紹了AB公司在實(shí)施過程中碰到的障礙與困難；本文最后對(duì)AB公司實(shí)施平衡計(jì)分卡進(jìn)行了一定的總結(jié)，希望AB公司的經(jīng)驗(yàn)?zāi)軐?duì)正計(jì)劃導(dǎo)入或未來即將導(dǎo)入平衡計(jì)分卡的制造型公司提供了一定的借鑒作用。
[Abstract]:With the development of economy and the progress of science and technology, more and more enterprises are considering and paying more and more attention to the performance appraisal system. An efficient performance evaluation system is used to evaluate and manage a series of behaviors, such as the management of the enterprise, the effectiveness of the organization, the enthusiasm of the staff, and so on. It is a value measurement system based on actual performance effect. At present, the performance evaluation system which is widely used in enterprises has average equity multiplier and comprehensive scoring method. Balanced scorecard and EVA integrated scorecard, among which the balanced scorecard has been used by most enterprises; It has developed into a common tool of strategic management and performance appraisal in enterprise internal management. Taking AB Company as an example, this paper firstly introduces the current situation of performance management in AB Company, analyzes the problems existing in its performance management, and probes into the conditions for the implementation of balanced Scorecard. Secondly, it introduces in detail how AB Company is based on the principle of balanced Scorecard, combined with the company's strategic objectives and vision to draw a strategic map, and design corporate financial level, customer level. Internal operation level and learning and growth level, the four levels of key success factors and key performance indicators; Thirdly, the paper introduces the process of introducing balanced Scorecard in AB Company in detail, and how to decompose the strategic objectives of the company to the department layer by layer, until the individual employees; Then, this paper analyzes the effect of implementing balanced Scorecard in AB Company, and introduces in detail the obstacles and difficulties encountered in the implementation process of AB Company. In the end, this paper summarizes the implementation of balanced Scorecard in AB Company, and hopes that the experience of AB Company can provide some reference to the manufacturing companies which are introducing or about to introduce the BSC in the future.
【學(xué)位授予單位】：蘇州大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F272.5;F416.4

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