【摘要】：平衡計分卡是一種戰(zhàn)略管理工具,將企業(yè)發(fā)展戰(zhàn)略與公司整體行動緊密聯(lián)系起來,綜合考慮企業(yè)各種指標與企業(yè)發(fā)展戰(zhàn)略的承接關(guān)系,在員工工作行動與企業(yè)發(fā)展戰(zhàn)略之間搭起了橋梁,讓員工的努力與企業(yè)戰(zhàn)略方向同向,可讓企業(yè)的戰(zhàn)略得到真正的落地和執(zhí)行,并讓企業(yè)能夠得到可持續(xù)的發(fā)展。國內(nèi)外不乏眾多知名企業(yè)均在實施平衡計分卡后,企業(yè)獲得了長足的發(fā)展。長期以來,電力行業(yè)在能源市場中的國有資本的壟斷性及大型發(fā)電設(shè)備制造業(yè)的高準入門檻,導致DTC缺乏“遠慮”,更多的關(guān)注“近憂”,忽視了對自身長遠戰(zhàn)略的規(guī)劃。YP分廠作為DTC的一個制造分廠也是如此。分廠各項工作的開展缺少目的性及量化的目標。隨著發(fā)改委降本增效、企業(yè)瘦身的號召,市場競爭日益激烈,DTC急切的需要找準在市場中的定位,并制定自身的長遠發(fā)展戰(zhàn)略。同時如何保證公司的運營遵循企業(yè)整體發(fā)展戰(zhàn)略,確保企業(yè)各部門、員工的發(fā)展方向同企業(yè)的發(fā)展方向保持一致,是DTC目前發(fā)展改革的重點。本研究以YP分廠實施平衡計分卡作為基礎(chǔ),通過平衡計分卡來分析YP分廠考量維度、績效管理等問題,運用平衡計分卡的原理、戰(zhàn)略落地的方法對YP分廠進行戰(zhàn)略承接、戰(zhàn)略分解、工作流程、體系設(shè)計、數(shù)據(jù)收集、指標設(shè)定、業(yè)務(wù)計劃等實施過程的分析。針對在YP分廠平衡計分卡實施過程中遇到的工作流程分析問題、體系設(shè)計問題、指標落地難等問題,通過平衡計分卡、精益分析工具找出相應(yīng)的措施予以解決,使YP分廠通過平衡計分卡來真正實現(xiàn)戰(zhàn)略承接、戰(zhàn)略分解的落地,使YP分廠通過平衡計分卡的梳理不斷優(yōu)化流程,找到持續(xù)改善的措施,讓YP分廠各個層級的KPI指標、業(yè)務(wù)計劃執(zhí)行隨著DTC的變化更有針對性,更能適應(yīng)環(huán)境與時代的發(fā)展要求。論文回顧并總結(jié)了平衡計分卡的理論基礎(chǔ),通過典型案例的分析和探索,著研究平衡計分卡在企業(yè)戰(zhàn)略的承接和落地及持續(xù)改進中的作用。同時充分發(fā)掘平衡計分卡理論在東汽YP分廠案例實施中存在的問題,并試圖尋求實際問題的具體解決措施并將其理論化。
[Abstract]:The balanced Scorecard is a kind of strategic management tool, which closely links the enterprise development strategy with the company's overall action, and synthetically considers the undertaking relationship between the enterprise's various indicators and the enterprise's development strategy. It builds a bridge between the employee's work action and the enterprise's development strategy, so that the employee's efforts and the enterprise's strategic direction are the same, which can make the enterprise's strategy truly landing and executing, and enable the enterprise to obtain the sustainable development. There are many famous enterprises at home and abroad, after the implementation of balanced scorecard, enterprises have achieved considerable development. For a long time, the monopoly of state-owned capital in the energy market in the power industry and the high entry threshold for the manufacturing of large power generation equipment have led to a lack of "long-term concern" and more attention to "near-term concerns" in DTC. The long-term strategy is ignored. So is the YP plant as a manufacturing branch of DTC. The work of each branch plant lacks the aim and the quantification target. With the call of the NDRC to reduce the cost and increase the efficiency of the enterprise, the market competition is becoming increasingly fierce. DTC urgently needs to find its position in the market and formulate its own long-term development strategy. At the same time, how to ensure that the operation of the company follows the overall development strategy of the enterprise, to ensure that the development direction of the various departments and employees of the enterprise is consistent with the development direction of the enterprise, is the focus of the current development and reform of DTC. Based on the implementation of balanced Scorecard in YP branch plant, this study analyzes the dimensions and performance management of YP branch plant through balanced Scorecard, and carries on strategic undertaking to YP branch plant by using the principle of balanced Scorecard and the method of strategic landing. Strategic decomposition, workflow, system design, data collection, index setting, business plan implementation process analysis. In view of the problems encountered in the implementation of balanced Scorecard in YP branch plants, such as workflow analysis, system design, difficulty in landing indicators, and so on, the corresponding measures are found out through the balanced Scorecard and lean analysis tools. To enable YP branch plants to truly achieve strategic acceptance and strategic decomposition through balanced scorecard, to enable YP branch plants to continuously optimize the process through the sorting of balanced scorecards, to find measures for continuous improvement, and to allow KPI indicators at all levels of the YP branch plants, With the change of DTC, the implementation of business plan is more targeted and more suitable for the development of environment and times. This paper reviews and summarizes the theoretical basis of the balanced scorecard, and through the analysis and exploration of typical cases, studies the role of the balanced scorecard in the undertaking, landing and continuous improvement of the enterprise strategy. At the same time, the problems existing in the implementation of balanced scorecard theory in the case of Dongqi YP branch plant are fully explored, and the concrete measures to solve the practical problems are sought and theorized.
【學位授予單位】：電子科技大學
【學位級別】：碩士
【學位授予年份】：2014
【分類號】：F272;F426.61
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本文編號：2317375