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基于平衡計(jì)分卡的Q公司績效管理研究

發(fā)布時(shí)間:2018-05-03 14:11

  本文選題:績效管理 + 平衡計(jì)分卡 ; 參考:《華南理工大學(xué)》2014年碩士論文


【摘要】:在千變?nèi)f化的市場環(huán)境中,隨著企業(yè)間競爭的加劇,一個(gè)企業(yè)管理的成功,取決于產(chǎn)品的成本、質(zhì)量、創(chuàng)新以及更新速度在同行業(yè)中是否具有優(yōu)勢。因此,通過改善企業(yè)整體績效來提高這些方面的競爭力的績效管理活動,,在企業(yè)中的所占比重日益加深。在新的時(shí)代及競爭環(huán)境下,由于原有的績效管理滯后于企業(yè)的發(fā)展,企業(yè)需要通過運(yùn)用一種新的績效管理模式來提高企業(yè)的競爭力,而平衡計(jì)分卡是一種很好的績效考核方法,它包含財(cái)務(wù)、顧客、內(nèi)部經(jīng)營流程、學(xué)習(xí)與成長四個(gè)維度。它將企業(yè)的目標(biāo)和戰(zhàn)略分解到這四個(gè)維度具體的戰(zhàn)略目標(biāo)和評估指標(biāo)中,與傳統(tǒng)的績效評價(jià)方法相比,它的理念更先進(jìn)、更科學(xué)、全面和客觀。因此,對基于平衡計(jì)分卡下的企業(yè)績效管理進(jìn)行研究,具有很好的時(shí)代意義和現(xiàn)實(shí)意義。 本文首先分析了關(guān)于平衡計(jì)分卡在國內(nèi)外的發(fā)展應(yīng)用及研究狀況,并詳細(xì)介紹了平衡計(jì)分卡和績效管理相關(guān)的理論基礎(chǔ),分析了運(yùn)用平衡計(jì)分卡的優(yōu)勢和缺陷。在對相關(guān)理論有了深入的理解后,重點(diǎn)分析了平衡計(jì)分卡在企業(yè)績效管理系統(tǒng)中的應(yīng)用,其中詳細(xì)介紹了平衡計(jì)分卡績效管理系統(tǒng)的構(gòu)建,對企業(yè)引進(jìn)平衡計(jì)分卡時(shí)有一定的參考和指導(dǎo)意義。最后,論文以一家具體的公司為例,形象地展示了平衡計(jì)分卡在企業(yè)應(yīng)用的具體實(shí)施過程,為今后其他企業(yè)引入平衡計(jì)分卡提供一個(gè)正面積極的示范和指導(dǎo)。
[Abstract]:In the ever-changing market environment, with the aggravation of competition among enterprises, the success of an enterprise management depends on whether the cost, quality, innovation and renewal speed of the products have advantages in the same industry. Therefore, the performance management activities, which improve the overall performance of enterprises to improve the competitiveness of these aspects, account for a deeper proportion in the enterprises. In the new era and competitive environment, since the original performance management lags behind the development of enterprises, enterprises need to use a new performance management model to improve the competitiveness of enterprises, and balanced scorecard is a good performance evaluation method. It includes four dimensions: finance, customer, internal business process, learning and growth. It decomposes the objectives and strategies of enterprises into the specific strategic objectives and evaluation indicators of these four dimensions. Compared with the traditional performance evaluation methods, its concept is more advanced, scientific, comprehensive and objective. Therefore, the research on enterprise performance management based on balanced scorecard has a good significance of the times and reality. This paper first analyzes the development, application and research status of balanced scorecard at home and abroad, and introduces the theoretical basis of balanced scorecard and performance management in detail, and analyzes the advantages and disadvantages of using balanced scorecard. After a deep understanding of relevant theories, the application of balanced scorecard in enterprise performance management system is analyzed, and the construction of balanced scorecard performance management system is introduced in detail. For the introduction of balanced scorecard enterprises have a certain reference and guidance. Finally, taking a specific company as an example, the paper vividly demonstrates the implementation process of balanced scorecard in enterprises, and provides a positive demonstration and guidance for other enterprises to introduce balanced scorecard in the future.
【學(xué)位授予單位】:華南理工大學(xué)
【學(xué)位級別】:碩士
【學(xué)位授予年份】:2014
【分類號】:F426.82;F406.7

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