XS公司基于经济增加值的平衡计分卡业绩评价研究

发布时间：2018-06-17 15:24

本文选题：业绩评价 + 经济增加值　；参考：《黑龙江科技大学》2017年硕士论文

【摘要】：当今企业面临着复杂多变的竞争以及经营环境,仅靠传统以财务指标为主的业绩评价方法无法为企业提供发展所需。企业的绩效评价应与其战略及经营决策紧密衔接,为达到企业的最终目标而服务。将EVA与平衡计分卡相结合,可以充分发挥二者优势,更加全面、科学的评价企业绩效。论文综合运用了战略以及财务领域的相关理论,将案例分析法同规范分析法相结合改善XS公司目前施行的传统绩效评价模式。通过运用EVA和平衡计分卡相结合的新型绩效评价体系能够有效改善上述传统业绩评价方法存在的弊端,科学合理的对公司的业绩进行全方位考评。论文先将XS公司的具体情况与战略结合分析,绘制出专属XS公司的战略地图并确定每个维度的主要评价指标,之后将层次分析法与专家打分法相结合,对每个评价指标的权重科学设置。在完成新型绩效评价体系于XS公司的设立后,施用新型绩效评价体系得出考评结果,最后对考评结果分析评价,提出XS公司日后发展的改进意见。论文的意义在于结合EVA和平衡计分卡两大绩效评价方法,将其根据XS公司的实际情况设计并加以应用,发现企业过去以财务指标为主的业绩评价方式所不能反映出的问题,有利于对企业的业绩做出全面考评,对我国企业业绩评价方法的完善具有一定参考性。
[Abstract]:Nowadays, enterprises are faced with complex and changeable competition and management environment. The traditional performance evaluation method based on financial indicators can not provide development needs for enterprises. Enterprise performance evaluation should be closely linked with its strategy and management decision, and serve to achieve the ultimate goal of the enterprise. Combining EVA with balanced scorecard can give full play to their advantages and evaluate enterprise performance more comprehensively and scientifically. This paper synthetically applies the relevant theories in the field of strategy and finance, and combines the case analysis method with the normative analysis method to improve the traditional performance evaluation mode of XS company at present. Through the use of EVA and balanced scorecard, a new performance evaluation system can effectively improve the shortcomings of the traditional performance evaluation methods mentioned above, and scientifically and reasonably evaluate the company's performance in all directions. In this paper, the specific situation and strategy of XS company are analyzed, the strategic map of XS company is drawn and the main evaluation indexes of each dimension are determined, and then the AHP method and the expert scoring method are combined. Set the weight of each evaluation index scientifically. After the establishment of the new performance evaluation system in XS Company, the evaluation results are obtained by using the new performance evaluation system. Finally, the evaluation results are analyzed and evaluated, and the improvement suggestions for the future development of XS Company are put forward. The significance of this paper is to design and apply EVA and balanced Scorecard according to the actual situation of XS company. It is helpful to make a comprehensive appraisal of the enterprise's performance, and has certain reference to the perfection of the enterprise's performance evaluation method in our country.
【学位授予单位】：黑龙江科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

【参考文献】