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S公司基于KPI的績效考核體系優(yōu)化研究

發(fā)布時間:2018-03-20 12:34

  本文選題:安防 切入點:績效考核 出處:《東華大學》2017年碩士論文 論文類型:學位論文


【摘要】:隨著競爭的日益加劇,越來越多的企業(yè)注重運用績效考核來改善運營、提升效率。同時,近年來,國家倡導會計職能轉型,即由“核算職能”轉變?yōu)椤肮芾砺毮堋?而績效考核作為“管理職能”的重要一環(huán),是企業(yè)提升價值的重要手段,是企業(yè)發(fā)展轉型的重要基礎,決定著會計職能轉型的質量。關鍵績效指標(KPI),在眾多的績效考核方法中,尤為常用和有效。安防行業(yè)自二十世紀九十年代中期開始,在國內蓬勃發(fā)展,已成為獨具特色的新興行業(yè)。但正是因為其發(fā)展時間較短,且自身業(yè)務類型具有特殊性,安防企業(yè)在進行績效考核中產生了較多的問題。本文從研究背景、研究意義出發(fā),闡述了績效考核、關鍵績效指標的相關概念和理論基礎。繼而以安防行業(yè)中的中型企業(yè)——S公司為例,沿著發(fā)現問題、分析問題、解決問題的思路,對S公司基于KPI的績效考核體系進行優(yōu)化。優(yōu)化過程中,以S公司的戰(zhàn)略目標落地為最終目標。首先,運用戰(zhàn)略地圖的理論,按照財務、客戶、內部業(yè)務流程、學習與成長四個維度,將S公司的戰(zhàn)略目標進行規(guī)劃,通過描述戰(zhàn)略重點,使結果與驅動因素相結合,進而制定公司級KPI。然后,將公司級關鍵績效指標進行層層分解,設計出完整的部門級KPI、員工級KPI,之后設計出各指標權重。最后,提出S公司績效考核的實施要點、結果應用,根據S公司的實際情況,強化優(yōu)化績效考核體系的保障措施,以便將績效考核體系更好、更快的落到實處,發(fā)揮其重要作用。通過對S公司績效考核體系的優(yōu)化,最終期望達到提升被考核人進而整個團隊的績效、實現S公司戰(zhàn)略目標落地、提升公司市場競爭力的同時實現企業(yè)的可持續(xù)發(fā)展等目的。同時,論文在對S公司績效考核的設計中,結合安防行業(yè)與工程行業(yè)的特點進行設計,將一部分項目管理的理論與績效管理理論、人力資源管理理論相結合,形成跨學科的理論交叉,促進績效考核的本土化,希望為類似的中小企業(yè)提供參考和借鑒。
[Abstract]:With the increasing competition, more and more enterprises pay attention to using performance appraisal to improve operation and efficiency. At the same time, in recent years, the state advocates the transformation of accounting function. That is, from "accounting function" to "management function", performance appraisal, as an important part of "management function", is an important means for enterprises to enhance their value and an important basis for their development and transformation. It determines the quality of accounting function transformation. Key performance indicators (KPI) are especially common and effective in many performance appraisal methods. Since the middle of 1990s, the security industry has developed vigorously in China. But because of its short development time and the particularity of its own business type, the security enterprises have many problems in the performance appraisal. This paper starts from the research background, the significance of the research. This paper expounds the related concepts and theoretical basis of performance appraisal and key performance index. Then, taking the medium-sized enterprise S company in the security industry as an example, along the way of finding problems, analyzing problems and solving problems, This paper optimizes the performance appraisal system of S Company based on KPI. In the process of optimization, it takes the strategic goal of S Company as the ultimate goal. First, it applies the theory of strategic map, according to the financial, customer, internal business process, Learning and growing up four dimensions, planning the strategic objectives of S Company, combining the results with the driving factors by describing the strategic focus, then developing the corporate level KPI.Then, the key performance indicators at the company level are decomposed layer by layer. Design a complete department level KPI, employee level KPI, then design the weight of each index. Finally, put forward the key points of S company performance appraisal, the result application, according to the actual situation of S company, strengthen the safeguard measures of optimizing the performance appraisal system, By optimizing the performance appraisal system of S Company, we hope to improve the performance of the evaluated person and then the whole team, so as to improve the performance of the whole team, so as to improve the performance of the performance appraisal system and improve the performance of the whole team, so that the performance appraisal system can be put into practice faster and play an important role. In order to achieve the strategic goal of S company, improve the market competitiveness of the company and realize the sustainable development of the enterprise, the paper designs the design of the performance appraisal of S company, combined with the characteristics of the security industry and the engineering industry. Combining the theory of project management with the theory of performance management and the theory of human resource management, this paper forms a cross-disciplinary theory to promote the localization of performance appraisal, hoping to provide reference and reference for similar small and medium-sized enterprises.
【學位授予單位】:東華大學
【學位級別】:碩士
【學位授予年份】:2017
【分類號】:F272.5;F49

【參考文獻】

相關期刊論文 前10條

1 溫素彬;何U,

本文編號:1639117


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