【摘要】：隨著經(jīng)濟(jì)全球化的日益發(fā)展，企業(yè)績效管理的重要性也日益凸顯。目前，我國越來越多的企業(yè)開始重視績效管理，尤其是在競爭日趨激烈的煙草行業(yè)，如何選擇合適的績效管理工具進(jìn)行管理，運(yùn)用何種績效管理體系才能實(shí)現(xiàn)企業(yè)未來的目標(biāo)，成為煙草行業(yè)管理者亟需解決的一個(gè)問題。但是，在我國，煙草商業(yè)企業(yè)的績效考核仍處于探索階段，受限于我國煙草行業(yè)體制、歷史原因形成的“大鍋飯”思想、煙草公司部門及崗位分工不均衡、煙草公司內(nèi)部關(guān)系型員工面子影響等因素，煙草商業(yè)企業(yè)績效考核工作的實(shí)際效果并不理想。因此，煙草商業(yè)企業(yè)研究制定出適合本行業(yè)的一套績效管理體系對于績效效度的提高具有重要意義，這不僅能夠滿足其經(jīng)營需要，提高行業(yè)和員工利益；同時(shí)也可以滿足煙草體制改革發(fā)展趨勢的要求。 基于我國煙草行業(yè)內(nèi)特殊的專賣管理體制，本論文通過系統(tǒng)介紹YT煙草商業(yè)企業(yè)目前績效考核體系的現(xiàn)狀，分析其存在的不足，探討了如何在傳統(tǒng)平衡記分卡的基礎(chǔ)上，結(jié)合流程思想設(shè)計(jì)新的BSC績效考核方法，導(dǎo)入并應(yīng)用于YT煙草商業(yè)公司績效管理的過程，以及結(jié)合YT煙草商業(yè)企業(yè)的實(shí)際情況，對公司的績效管理體系進(jìn)行優(yōu)化設(shè)計(jì)。并根據(jù)公司部門學(xué)習(xí)進(jìn)步能力、流程業(yè)務(wù)水平、財(cái)務(wù)和內(nèi)外部客戶服務(wù)能力四個(gè)維度設(shè)置績效考核指標(biāo)及其權(quán)重，對新體系的實(shí)施效果進(jìn)行分析，明確進(jìn)一步改進(jìn)的方法，制定了新績效管理體系的實(shí)施流程。 通過本文的研究和探討，在對YT煙草公司的績效管理體系進(jìn)行了優(yōu)化之后，使得基于BSC的績效考核模式適應(yīng)YT煙草目前的發(fā)展，有助于企業(yè)在未來激烈的國內(nèi)外市場競爭中取得優(yōu)勢，這一績效指標(biāo)體系對于企業(yè)來說是科學(xué)可行，對于同行業(yè)的其他煙草企業(yè)來說也有一定的參考和借鑒意義。 本文的創(chuàng)新之處在于通過構(gòu)建基于BSC的YT煙草商業(yè)企業(yè)績效考核指標(biāo)體系和管理流程，，將傳統(tǒng)的BSC績效考核方法，轉(zhuǎn)化為包含流程考核思想的新BSC考核方法，從指標(biāo)設(shè)計(jì)、流程設(shè)計(jì)和結(jié)果分析三個(gè)環(huán)節(jié)，對傳統(tǒng)BSC方法進(jìn)行了更新，并有效避免了戰(zhàn)略目標(biāo)與企業(yè)的績效管理相脫節(jié)，使得YT煙草的績效考核體系更加科學(xué)有效。
[Abstract]:With the development of economic globalization, the importance of enterprise performance management is becoming more and more prominent. At present, more and more enterprises in our country begin to attach importance to performance management, especially in the increasingly competitive tobacco industry, how to choose the appropriate performance management tools to manage, and what performance management system can be used to achieve the future objectives of enterprises. It has become an urgent problem for tobacco industry managers to solve. However, in China, the performance appraisal of tobacco commercial enterprises is still in the exploratory stage, limited by the tobacco industry system in China, the historical reasons of the "big pot rice" thought, tobacco company departments and jobs are not balanced division of labor. The actual effect of the performance appraisal of tobacco commercial enterprises is not ideal. Therefore, the study of tobacco commercial enterprises to develop a set of performance management system suitable for the industry is of great significance for the improvement of performance validity, which can not only meet their business needs, improve the interests of the industry and employees; At the same time, it can also meet the needs of tobacco system reform and development trend. Based on the special monopoly management system in the tobacco industry in China, this paper systematically introduces the current situation of the performance appraisal system of YT tobacco commercial enterprises, analyzes its shortcomings, and discusses how to base on the traditional balanced Scorecard. This paper designs a new method of BSC performance appraisal based on process theory, introduces and applies it to the process of YT tobacco company's performance management, and combines with the actual situation of YT tobacco business enterprise, carries on the optimization design to the company's performance management system. And according to the four dimensions of the company departments' learning and improving ability, process business level, finance and internal and external customer service ability, the performance evaluation index and its weight are set up, the implementation effect of the new system is analyzed, and the method of further improvement is defined. The implementation process of the new performance management system is established. Through the research and discussion of this paper, after optimizing the performance management system of YT Tobacco Company, the performance appraisal model based on BSC is adapted to the current development of YT Tobacco. This performance index system is scientific and feasible for enterprises, and also has certain reference and reference significance for other tobacco enterprises in the same industry. The innovation of this paper lies in the construction of YT tobacco business enterprise performance appraisal index system and management process based on BSC, which transforms the traditional BSC performance appraisal method into a new BSC evaluation method which includes the thought of process assessment. The traditional BSC method is updated in the process design and result analysis, which effectively avoids the disconnection between the strategic objectives and the performance management of the enterprise, and makes the performance appraisal system of YT tobacco more scientific and effective.
【學(xué)位授予單位】：中國海洋大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2014
【分類號】：F426.8;F721;F272.92

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