安徽DF化肥有限公司績效棱柱法應用分析
發(fā)布時間：2018-09-04 07:42
【摘要】：隨著知識經濟的到來,企業(yè)所處的環(huán)境也已不同往日,在當下這個競爭激烈的社會,企業(yè)的經營管理需要重視績效評價這個方面。當經營和市場環(huán)境不斷改變時,公司需要考慮自身的長遠利益,優(yōu)秀的業(yè)績考核系統(tǒng)可以將公司的戰(zhàn)略轉變?yōu)榱炕闹笜?并根據(jù)指標的具體情況發(fā)現(xiàn)問題從而使公司管理層及時解決問題。公司的業(yè)績是戰(zhàn)略發(fā)展的組成并且強調的是公司的目標,所以在戰(zhàn)略分析中需要考量公司未來發(fā)展情況。以利益相關者作為重點出發(fā)來評價公司業(yè)績是一種更趨向于理性的方式。不同時期不同的公司應該要根據(jù)自身情況和發(fā)展采取適宜的業(yè)績評價方式。安徽DF化肥有限公司在發(fā)展過程中,缺少科學的業(yè)績評價標準,且沒有考慮到所有重要的利益相關者,這樣給企業(yè)的后續(xù)發(fā)展造成一定的制約。而本文所提到的績效棱柱法是一個兼顧所有利益相關者的評價體系,本文參考了國內外有關業(yè)績棱柱的研究現(xiàn)狀,在理論基礎上以安徽DF化肥有限公司為研究案例,試圖通過績效棱柱法來權衡每個利益群體的權益,不僅涉及到我們平常所考慮的財務指標,也會綜合考慮各種非財務指標,先通過對每個利益相關者的五個維度進行指標設計,然后再按照權重比進行計算評分綜合評價,通過評價結果考核業(yè)績,查找出管理中的問題,以提高我國國有農資企業(yè)的業(yè)績管理水平。此文共分為五部分,第一部分為導論,是從研究背景和意義等方面講述,第二部分是關于業(yè)績評價相關理論基礎,第三部分是介紹安徽DF化肥有限公司的基本情況及其業(yè)績評價現(xiàn)狀與問題并進行原因分析,提出構建績效棱柱的合理性和必要性。第四部分按照績效棱柱法的原理,分別從績效棱柱的五個維度為安徽DF化肥公司設計相應的評價指標,為安徽DF化肥有限公司構建一個新型的業(yè)績評價指標體系。第五部分是結論與展望,主要是對本文的總結,并指出存在的不足和需要在今后不斷完善的地方。
[Abstract]:With the arrival of knowledge economy, the environment of enterprises has been different. In the current competitive society, the management of enterprises needs to pay attention to the performance evaluation. When the operating and market environment is constantly changing, the company needs to consider its own long-term interests. A good performance appraisal system can transform the company's strategy into a quantitative indicator. And according to the specific situation of indicators to identify problems so that the company's management to solve the problem in time. The company's performance is a component of strategic development and emphasizes the company's goals, so the company's future development needs to be considered in the strategic analysis. It is a more rational way to evaluate the performance of the company with stakeholders as the focus. Different companies in different periods should adopt appropriate performance evaluation methods according to their own conditions and development. Anhui DF Fertilizer Co., Ltd. lacks scientific performance evaluation standard and does not consider all important stakeholders in the development process, which will restrict the subsequent development of enterprises. The performance prism method mentioned in this paper is an evaluation system which takes all stakeholders into account. This paper refers to the current research situation of performance prism at home and abroad, and takes Anhui DF Fertilizer Co., Ltd as a case study on the theoretical basis. Trying to weigh the rights and interests of each interest group through the performance prism method, not only involves the financial indicators that we usually consider, but also considers all kinds of non-financial indicators synthetically. First, we design the indicators through the five dimensions of each stakeholder. Then the comprehensive evaluation is carried out according to the weight ratio, and the problems in the management are found out through the evaluation results, so as to improve the performance management level of the state-owned agricultural enterprises in our country. This paper is divided into five parts, the first part is the introduction, is from the research background and significance, the second part is about the performance evaluation related theoretical basis, The third part is to introduce the basic situation of Anhui DF Fertilizer Co., Ltd., the current situation and problems of performance evaluation, and analyze the reasons, and put forward the rationality and necessity of constructing performance prism. In the fourth part, according to the principle of performance prism, the author designs corresponding evaluation indexes for Anhui DF Fertilizer Company from five dimensions of performance prism, and constructs a new performance evaluation index system for Anhui DF Fertilizer Co., Ltd. The fifth part is the conclusion and prospect, mainly the summary of this paper, and points out the shortcomings and needs to be improved in the future.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.72
本文編號：2221435
[Abstract]:With the arrival of knowledge economy, the environment of enterprises has been different. In the current competitive society, the management of enterprises needs to pay attention to the performance evaluation. When the operating and market environment is constantly changing, the company needs to consider its own long-term interests. A good performance appraisal system can transform the company's strategy into a quantitative indicator. And according to the specific situation of indicators to identify problems so that the company's management to solve the problem in time. The company's performance is a component of strategic development and emphasizes the company's goals, so the company's future development needs to be considered in the strategic analysis. It is a more rational way to evaluate the performance of the company with stakeholders as the focus. Different companies in different periods should adopt appropriate performance evaluation methods according to their own conditions and development. Anhui DF Fertilizer Co., Ltd. lacks scientific performance evaluation standard and does not consider all important stakeholders in the development process, which will restrict the subsequent development of enterprises. The performance prism method mentioned in this paper is an evaluation system which takes all stakeholders into account. This paper refers to the current research situation of performance prism at home and abroad, and takes Anhui DF Fertilizer Co., Ltd as a case study on the theoretical basis. Trying to weigh the rights and interests of each interest group through the performance prism method, not only involves the financial indicators that we usually consider, but also considers all kinds of non-financial indicators synthetically. First, we design the indicators through the five dimensions of each stakeholder. Then the comprehensive evaluation is carried out according to the weight ratio, and the problems in the management are found out through the evaluation results, so as to improve the performance management level of the state-owned agricultural enterprises in our country. This paper is divided into five parts, the first part is the introduction, is from the research background and significance, the second part is about the performance evaluation related theoretical basis, The third part is to introduce the basic situation of Anhui DF Fertilizer Co., Ltd., the current situation and problems of performance evaluation, and analyze the reasons, and put forward the rationality and necessity of constructing performance prism. In the fourth part, according to the principle of performance prism, the author designs corresponding evaluation indexes for Anhui DF Fertilizer Company from five dimensions of performance prism, and constructs a new performance evaluation index system for Anhui DF Fertilizer Co., Ltd. The fifth part is the conclusion and prospect, mainly the summary of this paper, and points out the shortcomings and needs to be improved in the future.
【學位授予單位】：天津商業(yè)大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.72
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