發(fā)布時(shí)間：2018-10-22 08:02

【摘要】：業(yè)績考核是企業(yè)管理的關(guān)鍵職能,是促進(jìn)項(xiàng)目順利完成的重要工具。塔中項(xiàng)目部隸屬于TLM油田公司,主要承擔(dān)著現(xiàn)勘探開發(fā)、開采油氣藏等重任。目前,相對(duì)落后、不科學(xué)的業(yè)績考核辦法制約了其效益的提高。因此,研究如何完善和改進(jìn)其業(yè)績考核顯得非常必要。本研究著眼于塔中項(xiàng)目業(yè)績考核問題進(jìn)行研究。首先,通過對(duì)相關(guān)理論和實(shí)踐背景的介紹,對(duì)經(jīng)濟(jì)增加值(EVA)和平衡計(jì)分卡(BSC)的研究現(xiàn)狀進(jìn)行了梳理,分析平衡計(jì)分卡和經(jīng)濟(jì)增加值的優(yōu)缺點(diǎn),同時(shí)分析EVA與BSC融合的可行性、優(yōu)勢等,形成業(yè)績考核的理論基礎(chǔ)。在此基礎(chǔ)上,本研究分析了塔中項(xiàng)目部的業(yè)績考核情況,發(fā)現(xiàn)了其業(yè)績考核在考核指標(biāo)設(shè)計(jì)、評(píng)價(jià)方法運(yùn)用等方面存在的問題,并剖析了其原因。借鑒EVA-BSC的理論思想,選取了包括財(cái)務(wù)核心指標(biāo)、其他效益類指標(biāo)、內(nèi)部管理類、客戶與社會(huì)類、學(xué)習(xí)與成長類5個(gè)維度的指標(biāo),并對(duì)指標(biāo)體系中的財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)進(jìn)行選取和分解,形成20個(gè)小指標(biāo)的業(yè)績考核指標(biāo)池,結(jié)合關(guān)鍵指標(biāo)法、專家打分法和AHP等方法,計(jì)算各層級(jí)、各指標(biāo)權(quán)重,并進(jìn)一步計(jì)算出每個(gè)小指標(biāo)的綜合權(quán)重,得出塔中項(xiàng)目業(yè)績考核評(píng)價(jià)表,繼而提出了實(shí)際中的實(shí)施方案和保障措施。本文旨在結(jié)合塔中項(xiàng)目部的實(shí)際情況,建立一種新型的以EVA為核心,以BSC為框架的綜合業(yè)績考核體系,進(jìn)而全面客觀的評(píng)價(jià)塔中項(xiàng)目的經(jīng)營業(yè)績,推動(dòng)塔中項(xiàng)目的可持續(xù)發(fā)展。
[Abstract]:Performance evaluation is the key function of enterprise management and an important tool to promote the successful completion of the project. Tazhong Project, which belongs to TLM Oilfield Company, is mainly responsible for current exploration and development, exploitation of oil and gas reservoirs and so on. At present, relatively backward, unscientific performance appraisal method restricted its benefit enhancement. Therefore, it is very necessary to study how to perfect and improve its performance appraisal. This study focuses on the performance appraisal of the Tazhong Project. First of all, through the introduction of relevant theory and practice background, this paper combs the research status of (EVA) and (BSC), analyzes the advantages and disadvantages of the balanced Scorecard and Economic added value, and analyzes the feasibility of the integration of EVA and BSC. Advantages and so on, form the theoretical basis of performance appraisal. On this basis, the paper analyzes the performance appraisal of the project department in Tazhong, finds the problems in the design of the evaluation index and the application of the evaluation method, and analyzes the reasons. Based on the theory of EVA-BSC, this paper selects five dimensions including financial core index, other benefit index, internal management class, customer and social class, learning and growth class. And select and decompose the financial index and non-financial index in the index system, form the performance appraisal index pool of 20 small indexes, combine the key index method, expert scoring method and AHP method, calculate the weight of each level, each index, etc. Furthermore, the comprehensive weight of each small index is calculated, and the performance evaluation table of Tazhong project is obtained, and then the practical implementation scheme and safeguard measures are put forward. The purpose of this paper is to establish a new comprehensive performance appraisal system with EVA as the core and BSC as the frame in order to evaluate the management performance of the Tazhong project comprehensively and objectively, and to promote the sustainable development of the Tazhong project.
【學(xué)位授予單位】：中國石油大學(xué)(華東)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F406.7;F426.22

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本文編號(hào)：2286582