發(fā)布時間：2018-03-08 03:25

  本文選題：平衡計分卡　切入點：指標體系　出處：《西安理工大學》2017年碩士論文　論文類型：學位論文

【摘要】：隨著經(jīng)濟發(fā)展與科技進步速度的不斷提升,我國物資流通速度不斷提升,現(xiàn)代海運物流企業(yè)作為網(wǎng)絡經(jīng)濟發(fā)展的重要產(chǎn)物越來越多的參與到社會資源的分配中來。海運企業(yè)想要在競爭日趨激烈的市場競爭中得到長期穩(wěn)健的發(fā)展,就要反復審視企業(yè)在內(nèi)部管理模式方面是否符合當下經(jīng)濟發(fā)展的特點,其中在業(yè)績評價方面,以財務數(shù)據(jù)為主要評價指標的業(yè)績評價體系已經(jīng)很難為海運企業(yè)滿足其戰(zhàn)略發(fā)展的長期目標提供有力幫助。因此,為海運企業(yè)建立科學、有效的業(yè)績評價體系具有十分重要的意義。本文依照理論、現(xiàn)狀、實證、案例的研究路線,以業(yè)績評價指標體系構建與業(yè)績評價的實施兩部分作為最重要的核心內(nèi)容對XC公司業(yè)績水平進行研究。通過對以海運物流為主要業(yè)務的XC公司進行系統(tǒng)調研,在結合了平衡計分卡的基礎上,充分考慮XC公司發(fā)展狀況與長期戰(zhàn)略目標,重點從客戶、內(nèi)部流程、學習與成長這三個非財務維度對原有業(yè)績評價體系進行修繕,為XC公司重新構建了平衡計分卡下的新的績效評價體系。在實證部分,本文建立了XC公司的模糊層次評價模型,使用層次分析法對XC公司重構評價體系中各指標權重進行了確定,然后對XC公司的業(yè)績運用模糊綜合評價的方法進行了相關評價,從而驗證了該體系在海運物流企業(yè)實施的可行性。此次研究是對平衡計分卡在企業(yè)實踐范圍的一次擴展,希望通過此次研究能夠為XC公司業(yè)績評價帶來有益提升,同時對海運物流企業(yè)的業(yè)績評價提供有益參考。
[Abstract]:With the continuous improvement of economic development and the speed of scientific and technological progress, the speed of material circulation in our country has been continuously rising. As an important product of the development of network economy, modern marine logistics enterprises are more and more involved in the distribution of social resources. It is necessary to repeatedly examine whether the internal management mode of an enterprise conforms to the characteristics of current economic development, among which, in terms of performance evaluation, The performance evaluation system based on financial data as the main evaluation index has been difficult to provide strong help for shipping enterprises to meet their long-term objectives of strategic development. Effective performance evaluation system is of great significance. This paper studies the performance level of XC Company based on the construction of performance evaluation index system and the implementation of performance evaluation system, and makes a systematic investigation on the performance level of XC Company, which takes marine logistics as its main business. Based on the balanced Scorecard, considering the development status and long-term strategic objectives of XC Company, the paper focuses on the improvement of the original performance evaluation system from the three non-financial dimensions of customer, internal process, learning and growth. A new performance evaluation system based on balanced scorecard is constructed for XC Company. In the empirical part, the fuzzy hierarchical evaluation model of XC Company is established. The weight of each index in the reconfiguration evaluation system of XC Company is determined by the Analytic hierarchy process (AHP), and then the fuzzy comprehensive evaluation method is used to evaluate the performance of XC Company. This study is an extension of balanced Scorecard in enterprise practice, and it is hoped that this study can bring a beneficial improvement to the performance evaluation of XC Company. At the same time, it provides a useful reference for the performance evaluation of marine logistics enterprises.
【學位授予單位】：西安理工大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F550.66;F552.6

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本文編號：1582207