基于平衡计分卡的A企业绩效管理设计研究

发布时间：2018-03-25 06:10

本文选题：绩效管理　切入点：平衡计分卡　出处：《北京交通大学》2017年硕士论文

【摘要】：在经济全球化的背景下,“中国制造2025”和“创新性中国”等国家政策的指引下,在新一轮科技革命和产业变革与我国加快转变经济发展方式形成历史性交汇的时期,制造型企业从劳动密集型向技术密集型企业转型的趋势不可避免。针对外部环境的不断变化,制造型企业需要制定基于内外部环境的发展战略,而与之对应的绩效管理体系也要相应地建设。A企业作为一家主要生产高压橡胶软管的制造型企业,面对日新月异的外部环境,其绩效管理出现了越来越多的问题。平衡计分卡作为一种可以将企业战略目标转化成可衡量指标的绩效管理方法,成为A企业一种可行的绩效改革方案。本文利用文献研究法、案例研究法、访谈法和问卷调查法,结合人力资源相关理论,对A企业绩效管理的现状进行定性分析,指出A企业绩效管理制度存在着一些问题:绩效考核指标与战略目标脱节;绩效考核指标以及权重设置不合理;绩效考核结果反馈机制和运用不足。基于上述问题,我们应用平衡计分卡的方式,对A企业的绩效管理进行研究。首先,分解A企业的战略目标,绘制A企业的战略地图,设计对应各个战略目标的关键绩效指标,并运用层次分析法为各关键绩效指标设计权重,进而设计出企业层面的平衡计分卡。然后,从企业层面平衡计分卡的关键绩效指标中分解出部门层面的关键绩效指标,并根据部门战略目标和部门职责,设计部门层面平衡计分卡。随后根据A企业的现状和组织架构提出可行的实施方案,并提出针对保障措施的政策性建议。最终建立A企业基于平衡计分卡的绩效管理体系,并提出相应的管理策略。
[Abstract]:Under the background of economic globalization, under the guidance of the national policies such as "made in China 2025" and "innovative China", the new round of scientific and technological revolution and industrial transformation have formed a historic intersection with the accelerated transformation of economic development mode in China. The trend of manufacturing enterprises from labor-intensive to technology-intensive enterprises is inevitable. In view of the changing external environment, manufacturing enterprises need to formulate a development strategy based on internal and external environment. And the corresponding performance management system should also build the. A enterprise as a manufacturing enterprise which mainly produces high pressure rubber hose, facing the ever-changing external environment. There are more and more problems in performance management. As a method of performance management, balanced Scorecard (BSC), which can transform the strategic objectives of enterprises into measurable indicators, has become a feasible performance reform scheme for A enterprises. Case study method, interview method and questionnaire survey method, combined with the theory of human resources, qualitative analysis of the current situation of corporate performance management in A, It is pointed out that there are some problems in the performance management system of A enterprise: the disconnection between the performance appraisal index and the strategic objective, the unreasonable setting of the performance appraisal index and the weight setting, the feedback mechanism of the performance appraisal result and the insufficiency of the application. We use the balanced scorecard to study the performance management of enterprise A. firstly, we decompose the strategic objectives of enterprise A, draw the strategic map of enterprise A, and design the key performance indicators corresponding to each strategic goal. Using AHP to design the weights for the key performance indicators and then to design the balanced scorecard at the enterprise level. Then, the key performance indicators at the department level are decomposed from the key performance indicators of the balanced scorecard at the enterprise level. And according to the department strategic objectives and department responsibilities, design departmental level balanced scorecard. Then according to the current situation and organizational structure of enterprise A, put forward a feasible implementation plan, Finally, a performance management system based on balanced scorecard is established, and the corresponding management strategy is put forward.
【学位授予单位】：北京交通大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F426.72

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