平衡计分卡在A纸业公司绩效管理中的应用研究

发布时间：2018-01-02 16:27

本文关键词：平衡计分卡在A纸业公司绩效管理中的应用研究　出处：《青岛科技大学》2017年硕士论文　论文类型：学位论文

【摘要】：本文研究的主要目的在于为A纸业公司设计一套以平衡计分卡为基础的绩效管理体系,并阐述具体的设计流程。针对课题的特点,采用文献研究法、案例分析法、实地调研法的研究方法。传统绩效管理方法是制约企业持续发展经营的短板,单纯利用对财务指标的考核来衡量企业的经营业绩,忽略了企业经营的内外部环境对其业绩的影响,同时忽略了非财务指标在其经营业绩中发挥的重要作用。首先,从概念上对绩效、绩效管理、平衡计分卡的相关概念进行了界定,分析了平衡计分卡的四个方面:财务、客户、内部流程、学习与成长。并对欧美国家和我国在理论研究、具体实施等方面进行了比较研究,提出了我国企业实施平衡计分卡可借鉴的方面。将A纸业公司作为具体案例进行分析,指出其在绩效管理中存在的问题。在指出现有的绩效管理方式不能满足公司管理需求的基础之上,提出实施平衡计分卡这一绩效管理工具的构想。通过对企业战略目标的层层分解,转化为财务、客户、内部流程及学习与成长四个方面进行考核的绩效指标,从它们的相互驱动中来寻找企业战略改良的方法。其次,设计了A公司平衡计分卡的具体实施方案,建立平衡计分卡领导和协调小组,进行前期准备工作;综合内部和外部影响因素,制定战略目标;根据本公司的实际经营情况选择关键绩效指标(KPI),构建战略地图,确定各项指标的权重;将公司级别的平衡计分卡连接部门与个人;实施平衡计分卡,建立反馈流程。最后,建议A公司通过创建战略为核心的组织、端正对平衡计分卡的认识、加强沟通,克服员工抗拒心理、完善绩效考核机制、加强资源配置等推动平衡计分卡的贯彻落实。
[Abstract]:The main purpose of this study is to design a set based on the Balanced Scorecard performance management system of A Paper Co, and expounds the specific design process. According to the characteristics of the subject, using the method of literature research, case analysis, research methods of field research method. The traditional performance management method is restricting short board enterprises sustainable development the measure of enterprise using simple assessment on financial indicators of business performance, ignoring the influence of enterprise internal and external environment of its performance, while ignoring the non-financial indicators in the business performance in the play an important role. First of all, the performance management of performance, from the concept, the relevant concepts of the Balanced Scorecard defines and analyzes four aspects of the Balanced Scorecard: financial, customer, internal processes, learning and growth. And the European and American countries and China in theoretical research, implementation and other aspects than Compared with the research, put forward the balanced scorecard can be used in enterprises in China. The A Paper Co as a case study, points out the existing problems of performance management. It points out that the existing in the performance management mode can not meet the basic demand of management company, put forward the implementation of the balanced Scorecard performance management tools. Based on the enterprise strategic target level decomposition into financial, customer, internal process and performance index of the learning and the four aspects of growth assessment, from the mutual drive for enterprise strategy improved their methods. Secondly, designed the implementation scheme of A company's balanced scorecard, establish the Balanced Scorecard and leadership the coordination group, preparatory work; integrated internal and external factors, formulate strategic objectives; according to the actual situation of the company operating the selection of key performance indicators (KPI ), and construct a strategy map, determine the weights of the various indicators; balanced scorecard will be company level card connection department and the individual; the implementation of the balanced scorecard, establish feedback process. Finally, the proposed A company by creating strategy as the core of the organization, strengthen communication and correct understanding to balanced scorecard, employees, overcome psychological resistance, improve the performance the assessment mechanism, strengthen the allocation of resources to promote the implementation of balanced scorecard.

【学位授予单位】：青岛科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F426.83

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