本文選題：物資采購(gòu)　切入點(diǎn)：績(jī)效評(píng)價(jià)　出處：《天津商業(yè)大學(xué)》2015年碩士論文

【摘要】：近年來,企業(yè)績(jī)效評(píng)價(jià)理論得到越來越多企業(yè)的接受,并且也在不斷的補(bǔ)充完善中,這也使得書本上的理論逐漸的運(yùn)用到企業(yè)的實(shí)際管理評(píng)價(jià)中。目前,我國(guó)企業(yè)的采購(gòu)績(jī)效評(píng)價(jià)方法還不是那么完善,不能滿足企業(yè)全球化競(jìng)爭(zhēng)、戰(zhàn)略化方向發(fā)展在要求。對(duì)于水泥生產(chǎn)企業(yè),物資采購(gòu)成本占據(jù)了企業(yè)總成本的很大一部分,采購(gòu)物資的成本的降低對(duì)企業(yè)利潤(rùn)的提升起著舉足輕重的作用。因此對(duì)企業(yè)采購(gòu)績(jī)效評(píng)價(jià)體系進(jìn)行改進(jìn)是相當(dāng)必要的。論文的研究對(duì)象,靈壽JS有限責(zé)任公司,于2013年4月被大型國(guó)有企業(yè)JS并購(gòu),由民營(yíng)企業(yè)變成了國(guó)有合資型企業(yè),近兩年也在一定的磨合中逐漸正常發(fā)展。本文就是從公司的采購(gòu)管理績(jī)效評(píng)價(jià)入手,分析了現(xiàn)行體系存在的不足之處,比如考核指標(biāo)設(shè)計(jì)的不合理、不全面等,不能很好反映公司對(duì)采購(gòu)部門的業(yè)績(jī)?cè)u(píng)價(jià),也就間接影響了公司戰(zhàn)略目標(biāo)的實(shí)現(xiàn)。因此,嚴(yán)格執(zhí)行企業(yè)采購(gòu)管理制度,建立切實(shí)可行的采購(gòu)管理績(jī)效評(píng)價(jià)體系是具有重大意文的。采購(gòu)部門的工作是否達(dá)到了預(yù)期的目標(biāo),企業(yè)對(duì)采購(gòu)的物資、原料是否滿意,只有經(jīng)過考核評(píng)估,才能下結(jié)論。通過引入合理、全面的平衡計(jì)分卡理論為依托的采購(gòu)績(jī)效評(píng)價(jià)體系,以提高采購(gòu)部門的工作效率進(jìn)而提升企業(yè)的整體績(jī)效,最終實(shí)現(xiàn)企業(yè)的戰(zhàn)略目標(biāo)。本文共分為5部分,第一部分主要介紹本文選題背景、研究意義、文獻(xiàn)的簡(jiǎn)述以及研究方法與內(nèi)容等。第二部分是本文的理論部分,介紹績(jī)效與績(jī)效管理的概念、采購(gòu)績(jī)效評(píng)價(jià)的概念及其分類,平衡計(jì)分卡理論與特點(diǎn),KPI理論,層次分析法等,形成了本文的理論基礎(chǔ)。第三部分介紹了靈壽JS有限責(zé)任公司的簡(jiǎn)介、現(xiàn)行的采購(gòu)績(jī)效評(píng)價(jià)體系及對(duì)其的分析。第四部分以平衡計(jì)分卡理論為依據(jù),提出新的績(jī)效指標(biāo)體系以及預(yù)期分析。第五部分是論文的結(jié)論部分。本研究目的不僅僅是為企業(yè)設(shè)計(jì)一個(gè)評(píng)價(jià)模型,更在于使企業(yè)管理者對(duì)物資采購(gòu)績(jī)效評(píng)價(jià)有一個(gè)全新的考核方案。利用財(cái)務(wù)指標(biāo)和非財(cái)務(wù)指標(biāo)相結(jié)合的方法,對(duì)企業(yè)采購(gòu)績(jī)效評(píng)價(jià)更為合理,提高企業(yè)采購(gòu)效率進(jìn)而給企業(yè)帶來整體效益。
[Abstract]:In recent years, the theory of enterprise performance evaluation has been accepted by more and more enterprises, and has been constantly supplemented and perfected, which makes the theory in the book gradually applied to the actual management evaluation of enterprises. At present, The evaluation method of procurement performance of Chinese enterprises is not so perfect, which can not meet the requirements of global competition and strategic development. For cement production enterprises, the cost of material procurement accounts for a large part of the total cost of enterprises. Therefore, it is necessary to improve the enterprise purchasing performance evaluation system. The research object of this paper is Lingshou JS Co., Ltd. JS merger and acquisition by large state-owned enterprises in April 2013 has turned private enterprises into state-owned joint-venture enterprises, and has developed normally in the past two years. This paper starts with the performance evaluation of purchasing management of the company. This paper analyzes the shortcomings of the current system, such as the unreasonable and comprehensive design of the evaluation index, which can not reflect the company's performance evaluation of the purchasing department, and indirectly affects the realization of the company's strategic objectives. It is of great significance to strictly implement the enterprise procurement management system and establish a feasible procurement management performance evaluation system. Whether the work of the purchasing department has reached the expected goal, and whether the enterprise is satisfied with the materials and raw materials purchased, By introducing a reasonable and comprehensive balanced Scorecard theory to evaluate the procurement performance, we can improve the efficiency of the procurement department and then enhance the overall performance of the enterprise. This paper is divided into five parts. The first part mainly introduces the background of this paper, research significance, literature review, research methods and content, etc. The second part is the theoretical part of this paper. This paper introduces the concept of performance and performance management, the concept and classification of purchasing performance evaluation, the theory of balanced scorecard and its characteristics, the KPI theory, the analytic hierarchy process, etc. The third part introduces the brief introduction of Lingshou JS Co., Ltd., the current purchasing performance evaluation system and its analysis. The fourth part is based on the balanced scorecard theory. The fifth part is the conclusion of the paper. The purpose of this study is not only to design an evaluation model for enterprises, It is more important to make the managers of enterprises have a new appraisal scheme for the performance evaluation of material procurement. By using the method of combining financial indicators with non-financial indicators, it is more reasonable to evaluate the performance of enterprise procurement. Improve the efficiency of enterprise procurement and then bring the overall benefits to the enterprise.
【學(xué)位授予單位】：天津商業(yè)大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.71;F274

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本文編號(hào)：1690195