本文關(guān)鍵詞： 平衡計分卡 關(guān)鍵成功因素 關(guān)鍵績效指標 戰(zhàn)略目標　出處：《吉林大學》2017年碩士論文　論文類型：學位論文

【摘要】：目前許多公司的創(chuàng)始人都將重心轉(zhuǎn)向公司戰(zhàn)略問題,例如近期陸奇空降百度成為COO,解放李彥宏,使其專注百度戰(zhàn)略。也有許多公司成立專門的戰(zhàn)略發(fā)展部等組織,專門為企業(yè)制定戰(zhàn)略,負責戰(zhàn)略落地實施�？蛇�是普遍存在戰(zhàn)略高高在上,僅有幾個高管和戰(zhàn)略發(fā)展部知曉,普通員工對于戰(zhàn)略認知感覺很高大上,但具體不知為何物。即使有的公司專門召開戰(zhàn)略承接動員大會宣導公司的戰(zhàn)略目標,動員各部門細化戰(zhàn)略目標、預算編制及行動方案設置等,讓大家為企業(yè)戰(zhàn)略而努力奮斗�？蓱�(zhàn)略目標究竟是什么,和員工個人有什么切身關(guān)系,許多員工很迷茫,甚至有些高管也困惑。如何真正的挖掘自身的核心成功因素、構(gòu)建適合的關(guān)鍵績效指標,將戰(zhàn)略目標轉(zhuǎn)化為個人的日常工作目標,引導組織與員工推進戰(zhàn)略目標落地,而不是僅僅作為口頭化的標語,這是至關(guān)重要的。本文重點從如何使用平衡計分卡、戰(zhàn)略地圖、關(guān)鍵成功要素、關(guān)鍵績效指標等工具有效將戰(zhàn)略目標細化為可衡量、可操作的指標體系,從而將戰(zhàn)略目標細化為個人日常工作目標,更好指導、協(xié)同個人與組織進行戰(zhàn)略執(zhí)行、從而戰(zhàn)略落地。具體結(jié)合平衡計分卡的相關(guān)理論學習研究,通過戰(zhàn)略地圖,鏈接平衡計分卡的財務、客戶、內(nèi)部運營、學習及成長四維度目標,以A公司核心戰(zhàn)略目標成為有持續(xù)盈利能力的上市公司,即上市公司核心目標提升凈資產(chǎn)回報率,將此戰(zhàn)略目標逐層細化為關(guān)鍵成功因素,并運用關(guān)鍵成功因素將逐一對應為可衡量的指標即關(guān)鍵績效指標,層層分解至責任部門。另外重點講述構(gòu)建企業(yè)戰(zhàn)略導向的關(guān)鍵績效指標體系,對比平衡計分卡與關(guān)鍵績效指標,分析建立兩者結(jié)合的指標體系,明確建立原則以及指標體系構(gòu)成核心要素,過程中分析如何規(guī)避A公司目前戰(zhàn)略目標細化中存在的問題。指標體系縱向分解為公司級、部門級、個人級;本文簡述如何細化戰(zhàn)略目標為部門指標體系、如何進一步細化為個人指標體系,從而實現(xiàn)將戰(zhàn)略目標轉(zhuǎn)換為指引個人日常工作的目標,指導個人工作行為。
[Abstract]:At present, the founders of many companies have shifted their focus to strategic issues of the company. For example, recently, Lu Qi parachuted Baidu to become COO, liberating Li Yanhong and making it focus on Baidu strategy. There are also many companies that have set up specialized strategic development departments and other organizations. Specifically for enterprises to develop strategies, responsible for the implementation of strategic landing. But there is still a widespread high strategic, only a few senior executives and strategic development know that the general staff sense of strategic awareness is very tall, But I don't know exactly what it is. Even if some companies hold a special strategy to undertake the mobilization meeting to publicize the company's strategic objectives, and mobilize all departments to refine their strategic objectives, budget preparation and action plan setting, etc. Let everyone work hard for corporate strategy. But what is the strategic goal, and what is the personal relationship with the employees? many employees are confused, and even some executives are confused. How to really tap their own core success factors, Construct appropriate key performance indicators, translate strategic goals into individual daily work goals, guide organizations and employees to move strategic goals to the ground, rather than just as verbal slogans, This paper focuses on how to use balanced scorecard, strategic maps, key success factors, key performance indicators and other tools to effectively refine strategic objectives into measurable, operational indicator systems. Thus the strategic goal is refined into the individual daily work goal, better guide, cooperate with the individual and the organization to carry out the strategy execution, thus the strategy falls to the ground, the concrete union balanced scorecard related theory study research, through the strategic map, Link balanced scorecard financial, customer, internal operation, learning and growth four dimensional goals, A company core strategic objectives to become a sustainable profitability of listed companies, that is, core objectives of listed companies to enhance the return on net assets, This strategic objective is refined into key success factors layer by layer, and key success factors are used to correspond one by one to measurable indicators, namely, key performance indicators, On the other hand, the key performance index system of strategic orientation is constructed, the balanced scorecard and the key performance index are compared, and the index system of the combination of the two is analyzed and established. Make clear the principles and the key elements of the index system, analyze how to avoid the existing problems in the refinement of company A's current strategic objectives. The index system is divided into company level, department level and individual level vertically. This paper briefly describes how to refine the strategic goal as a departmental index system and how to further refine it to a personal index system so as to realize the transformation of the strategic goal into a goal to guide one's daily work and to guide the individual's work behavior.
【學位授予單位】：吉林大學
【學位級別】：碩士
【學位授予年份】：2017
【分類號】：F832.51;F272;F426.72

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