發(fā)布時間：2018-04-13 17:47

  本文選題：績效評價 + 價值管理　； 參考：《中國海洋大學(xué)》2014年碩士論文

【摘要】：20世紀90年代以來，第三方物流企業(yè)在市場需求的驅(qū)動下迅速崛起，逐漸超越企業(yè)自備物流部門，成為了供應(yīng)鏈上企業(yè)間產(chǎn)品流通的主要渠道。與此同時，我們也注意到，我國相當(dāng)多的物流企業(yè)尚未建立完整的績效評價體系。設(shè)計并實施一套合理、有效的績效評價體系，不僅可以促進物流企業(yè)的業(yè)務(wù)發(fā)展，也可以為企業(yè)產(chǎn)品組合的改進、核心競爭力的培養(yǎng)，提供重要的決策依據(jù)和實踐工具。DT公司是一家成功實施基于價值管理體系的物流企業(yè)，本文希望通過對其績效評價系統(tǒng)的研究，揭示績效評價系統(tǒng)建設(shè)的理論依據(jù)及實踐經(jīng)驗，為我國物流企業(yè)的績效評價系統(tǒng)建設(shè)提供有價值的參考。 本文立足于“基于作業(yè)的價值管理”框架，對示例物流企業(yè)的績效評價系統(tǒng)進行了深入研究。研究內(nèi)容主要包括：績效評價系統(tǒng)的組成要素、績效評價單位的識別和分類、各類績效評價單位的績效指標(biāo)及相應(yīng)的核算方法、績效指標(biāo)的匯總和表示方式，以及基于績效評價的價值管理循環(huán)等。在研究過程中，本文對于價值管理理論中的產(chǎn)出價值因素分解方法進行了有意義的探索，提出一種三因素表示、絕對值計量的產(chǎn)出價值因素分解方式，以更好的揭示企業(yè)價值創(chuàng)造的過程。本文還將產(chǎn)品生命周期分析方法應(yīng)用于績效評價單位的識別和分類，為物流企業(yè)實施績效評價系統(tǒng)提供了有價值的參考工具。在績效指標(biāo)匯總的表示方法方面，，本文總結(jié)提出了產(chǎn)出價值矩陣，該矩陣不僅可以匯總各作業(yè)單位的績效指標(biāo)得出企業(yè)總體的績效指標(biāo)，還可以揭示企業(yè)內(nèi)部各組織價值創(chuàng)造的過程，是一種為企業(yè)運營決策提供更為直觀、全面的依據(jù)。 本文的研究表明，基于作業(yè)的價值管理框架可以幫助企業(yè)設(shè)計、實施有效的績效評價系統(tǒng)。該績效評價系統(tǒng)，不僅可以將企業(yè)的總體價值管理目標(biāo)分解為各級作業(yè)單位的具體績效目標(biāo)，以引導(dǎo)作業(yè)單位的運營活動；還可以將各級作業(yè)單位的績效核算指標(biāo)匯總得到企業(yè)總體的績效指標(biāo)，以反映企業(yè)各級組織的運營情況，支持管理決策，并應(yīng)用績效管理循環(huán)予以反饋、改進。
[Abstract]:Since the 1990s, the third-party logistics enterprises have risen rapidly under the driving of market demand, gradually surpassing the self-owned logistics department of enterprises and becoming the main channel of product circulation among enterprises in the supply chain.At the same time, we also note that quite a number of logistics enterprises in China have not established a complete performance evaluation system.The design and implementation of a reasonable and effective performance evaluation system can not only promote the business development of logistics enterprises, but also improve the product mix and cultivate the core competitiveness of enterprises.DT Company is a logistics enterprise which successfully implements the value management system. This paper hopes to reveal the theoretical basis and practical experience of the performance evaluation system through the research of its performance evaluation system.It provides valuable reference for the construction of performance evaluation system of logistics enterprises in China.Based on the framework of "Activity-based value Management", this paper makes an in-depth study on the performance evaluation system of an example logistics enterprise.The main contents of the study include: the components of performance evaluation system, the identification and classification of performance evaluation units, the performance indicators of various performance evaluation units and their corresponding accounting methods, the collection and expression of performance indicators.And the value management cycle based on performance evaluation.In the course of the research, this paper makes a meaningful exploration on the decomposition method of output value factor in the theory of value management, and puts forward a method of decomposition of output value factor, which is expressed by three factors and measured by absolute value.In order to better reveal the process of enterprise value creation.This paper also applies the method of product life cycle analysis to the identification and classification of performance evaluation units, which provides a valuable reference tool for logistics enterprises to implement performance evaluation system.In terms of the representation method of performance index summary, this paper summarizes and puts forward the output value matrix, which can not only sum up the performance indicators of each job unit, but also obtain the overall performance index of the enterprise.It can also reveal the process of creating the value of each organization within the enterprise, which is a more intuitive and comprehensive basis for the enterprise operation decision.The research in this paper shows that the activity-based value management framework can help enterprises to design and implement effective performance evaluation system.The performance evaluation system can not only decompose the total value management objective of the enterprise into the specific performance objectives of the activity units at all levels, so as to guide the operational activities of the activity units.It is also possible to aggregate the performance accounting indicators of all levels of activity units to obtain the overall performance indicators of the enterprises, to reflect the operational situation of the organizations at all levels of the enterprise, to support the management decisions, and to use the performance management cycle to feedback and improve.
【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】：F272.5;F259.23

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本文編號：1745591