本文選題：平衡計(jì)分卡　切入點(diǎn)：船舶代理企業(yè)　出處：《華僑大學(xué)》2013年碩士論文

【摘要】：由于國(guó)際船舶代理企業(yè)外部環(huán)境和內(nèi)部環(huán)境的急劇變化，企業(yè)為了應(yīng)對(duì)挑戰(zhàn)，必須實(shí)現(xiàn)戰(zhàn)略性競(jìng)爭(zhēng)力的轉(zhuǎn)變與形成。本文對(duì)在西方國(guó)家運(yùn)用較為成熟的平衡計(jì)分卡作一引鑒與思考，旨在為我國(guó)船代企業(yè)提高戰(zhàn)略實(shí)施能力和績(jī)效管理水平開(kāi)拓一種有效工具。 平衡計(jì)分卡是一種戰(zhàn)略性業(yè)績(jī)?cè)u(píng)價(jià)工具，它不再單純強(qiáng)調(diào)短期目標(biāo)利潤(rùn)最大化的實(shí)現(xiàn)，而是從企業(yè)發(fā)展戰(zhàn)略的整體角度出發(fā)，層層分解為互有因果邏輯關(guān)系的四個(gè)維度的考核指標(biāo)并最終編制實(shí)現(xiàn)目標(biāo)的行動(dòng)方案，，使得戰(zhàn)略目標(biāo)更易實(shí)施和執(zhí)行，績(jī)效指標(biāo)更易跟蹤和控制。 本文借鑒平衡計(jì)分卡的理念，通過(guò)案例研究，以戰(zhàn)略為導(dǎo)向建立船代企業(yè)的績(jī)效評(píng)價(jià)體系。本文首先介紹了平衡計(jì)分卡理論的基本思想框架、應(yīng)用維度和國(guó)內(nèi)外研究現(xiàn)狀，接著闡述了我國(guó)船代企業(yè)的特點(diǎn)、分析了船代企業(yè)使用平衡計(jì)分卡的適用性和必要性。在此基礎(chǔ)上，本文對(duì)船代企業(yè)的平衡計(jì)分卡實(shí)施模型進(jìn)行了設(shè)計(jì)，并對(duì)船代企業(yè)如何建立平衡計(jì)分卡提出建議和創(chuàng)新方法，涵蓋愿景闡述、戰(zhàn)略制定、戰(zhàn)略地圖、指標(biāo)設(shè)計(jì)、權(quán)重確定系等幾個(gè)應(yīng)用方面的關(guān)鍵問(wèn)題。文章最后以某公司為例就平衡計(jì)分卡的實(shí)施進(jìn)行了實(shí)證研究。通過(guò)實(shí)證研究，表明本文所采用的戰(zhàn)略目標(biāo)推導(dǎo)、KPI指標(biāo)的提煉、權(quán)重確定和行動(dòng)方案的制定具有一定的可操作性和實(shí)用性，并對(duì)國(guó)內(nèi)船代企業(yè)實(shí)施平衡計(jì)分卡具有一定參考價(jià)值。
[Abstract]:Because of the drastic changes in the external and internal environment of the international shipping agency enterprises, the enterprises are facing the challenges. It is necessary to realize the transformation and formation of strategic competitiveness. The purpose of this paper is to develop an effective tool to improve the strategic implementation ability and performance management level of Chinese shipbuilding enterprises. The balanced Scorecard is a kind of strategic performance evaluation tool, which not only emphasizes the realization of the profit maximization of the short-term goal, but also starts from the overall angle of the enterprise development strategy. Layer by layer is divided into four dimension evaluation indicators with causality logic and the final plan of action to achieve the goal is drawn up, which makes the strategic objective easier to implement and implement, and the performance index easier to track and control. This paper uses the idea of balanced scorecard for reference, and establishes the performance evaluation system of ship-representative enterprises based on strategy through case study. Firstly, this paper introduces the basic thought frame, application dimension and current research situation of balanced scorecard theory. Then, the characteristics of Chinese shipboard enterprises are expounded, and the applicability and necessity of using balanced scorecard are analyzed. On this basis, the implementation model of balanced scorecard for ship-acting enterprises is designed in this paper. And put forward suggestions and innovative methods on how to establish balanced scorecard, including vision statement, strategy formulation, strategic map, index design, Finally, the paper takes a company as an example to carry out an empirical study on the implementation of the balanced Scorecard. Through the empirical study, it shows that the strategic objectives used in this paper are derived from refining the KPI index. The determination of weight and the formulation of action plan have certain maneuverability and practicability, and have certain reference value for the implementation of balanced scorecard in domestic shipping enterprises.
【學(xué)位授予單位】：華僑大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2013
【分類(lèi)號(hào)】：F272.92;F552.6

【參考文獻(xiàn)】

相關(guān)期刊論文 前2條

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2 麻勝新;;關(guān)于我國(guó)企業(yè)實(shí)施平衡計(jì)分卡的兩點(diǎn)思考[J];現(xiàn)代經(jīng)濟(jì)信息;2012年24期

本文編號(hào)：1678482