本文選題：平衡記分卡(BSC) + 關(guān)鍵績(jī)效指標(biāo)(KPI)��； 參考：《中國(guó)海洋大學(xué)》2014年碩士論文

【摘要】：當(dāng)前從國(guó)內(nèi)食用油脂行業(yè)競(jìng)爭(zhēng)態(tài)勢(shì)來看，一是行業(yè)增長(zhǎng)緩慢，對(duì)市場(chǎng)份額的爭(zhēng)奪激烈，競(jìng)爭(zhēng)者數(shù)量較多，競(jìng)爭(zhēng)力量大抵相當(dāng)，而且差異性��；二是食用油脂行業(yè)顧客的議價(jià)能力及供應(yīng)商的議價(jià)能力在不斷提高；三是那些可能進(jìn)入行業(yè)參與競(jìng)爭(zhēng)的企業(yè)不斷增加，它們爭(zhēng)奪已有的資源和市場(chǎng)份額，導(dǎo)致企業(yè)生產(chǎn)成本和銷售成本上升，行業(yè)內(nèi)競(jìng)爭(zhēng)加劇，產(chǎn)品價(jià)格下降，行業(yè)和企業(yè)利潤(rùn)減少；四是滿足同樣需求從而可以相互替代的產(chǎn)品競(jìng)爭(zhēng)壓力也在不斷加大；五是玉米、大豆等國(guó)際期貨價(jià)格與運(yùn)輸?shù)牟淮_定性；六是國(guó)家對(duì)油脂企業(yè)的管控也越來越嚴(yán)格。 因此企業(yè)如何在低產(chǎn)能利用率、低利潤(rùn)、高競(jìng)爭(zhēng)、高風(fēng)險(xiǎn)的市場(chǎng)環(huán)境中立足，伺機(jī)做大做強(qiáng)，一是需要提高企業(yè)運(yùn)營(yíng)的管理水平，，向管理要績(jī)效。二是建立一套完整的風(fēng)險(xiǎn)管理體系包括層次分明的風(fēng)險(xiǎn)管理團(tuán)隊(duì)和科學(xué)嚴(yán)謹(jǐn)?shù)娘L(fēng)險(xiǎn)管理機(jī)制，因此企業(yè)應(yīng)該在戰(zhàn)略目標(biāo)引導(dǎo)下，強(qiáng)化內(nèi)部運(yùn)營(yíng)管理尤其是績(jī)效管理體系，充分調(diào)動(dòng)干部和員工的創(chuàng)造性和積極性，在產(chǎn)能、質(zhì)量、成本、利潤(rùn)、時(shí)間、品牌上形成相對(duì)優(yōu)勢(shì)，生產(chǎn)出消費(fèi)者滿意的產(chǎn)品，在生存的基礎(chǔ)上壯大與發(fā)展，是油脂企業(yè)必須面對(duì)的現(xiàn)實(shí)。 本文正是在這種背景下，首先通過對(duì)A油脂公司的績(jī)效管理現(xiàn)狀進(jìn)行大量的調(diào)查和分析，找到主要問題及問題產(chǎn)生的主要原因，然后通過優(yōu)化部門職責(zé)與權(quán)限劃分,調(diào)整組織架構(gòu)、然后通過完善企業(yè)薪酬體系、優(yōu)化管理流程、業(yè)務(wù)流程和業(yè)務(wù)單據(jù)管理等措施，為優(yōu)化績(jī)效管理體系做好鋪墊，再運(yùn)用國(guó)內(nèi)外先進(jìn)的管理理念和工具，如系統(tǒng)動(dòng)力學(xué)、平衡積分卡、供應(yīng)鏈、目標(biāo)管理等，構(gòu)建科學(xué)合理的KPI體系，最后通過PDCA循環(huán)的理念及績(jī)效管理相關(guān)理論，完善和優(yōu)化績(jī)效管理體系。 本文通過對(duì)A油脂公司績(jī)效管理體系的優(yōu)化研究,以期為快速消費(fèi)品行業(yè)尤其是油脂企業(yè)的績(jī)效管理體系改進(jìn)與提升提供一種新的思路和參考。
[Abstract]:At present, from the domestic edible oil industry competition situation, the first is the slow growth of the industry, fierce competition for market share, the number of competitors is more, the competitive power is probably equal, and the difference is small; Second, the bargaining power of consumers in the edible oil industry and the bargaining power of suppliers are constantly improving; third, the number of enterprises that may enter the industry to participate in competition is constantly increasing, and they compete for existing resources and market share. As a result, the production and sales costs of enterprises have increased, competition in the industry has intensified, product prices have fallen, and industry and enterprise profits have been reduced; fourth, competition pressures for products that can be replaced by each other by meeting the same demand are also increasing; fifth, corn, International futures prices such as soybeans and transportation uncertainty; sixthly, the state of oil and fat enterprises are more and more strict control. Therefore, how to base on the market environment of low capacity utilization, low profit, high competition and high risk, waiting for the opportunity to be bigger and stronger, first, it is necessary to improve the management level of the enterprise operation, and to improve the performance of the management. The second is to establish a complete risk management system, including a well-defined risk management team and a scientific and rigorous risk management mechanism. Therefore, enterprises should strengthen the internal operation management system, especially the performance management system, under the guidance of strategic objectives. Fully mobilize the creativity and enthusiasm of cadres and employees, form a comparative advantage in capacity, quality, cost, profit, time and brand, produce products that are satisfactory to consumers, and expand and develop on the basis of survival. Oil and fat enterprises must face the reality. Under this background, first of all, through a large number of investigations and analysis of the performance management status of A grease company, to find out the main problems and the main causes of the problems, and then to optimize the division of responsibility and authority of the department. Adjust the organizational structure, and then, through perfecting the enterprise compensation system, optimizing the management process, business process and business document management and other measures, to optimize the performance management system, and then use the advanced management concepts and tools at home and abroad, Such as system dynamics, balanced scorecard, supply chain, objective management, etc., to construct a scientific and reasonable KPI system. Finally, through the idea of PDCA cycle and the theory of performance management, improve and optimize the performance management system. This paper studies the optimization of performance management system of A grease company in order to provide a new way of thinking and reference for the improvement and promotion of performance management system in fast moving consumer goods industry, especially in oil and fat enterprises.
【學(xué)位授予單位】：中國(guó)海洋大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F272.92;F426.82

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