基于平衡计分卡的沈阳HS气体有限公司绩效管理研究

发布时间：2018-06-27 01:30

本文选题：平衡计分卡 + 绩效管理　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：现如今人类社会信息化推陈出新,企业之间竞争越发激烈,很多企业在经营与发展的时候遇到了瓶颈,企业在提高自身利润的同时应该对企业的绩效管理也进行相应的提升。平衡计分卡带来了一种新的思维,它从多个角度入手、综合多方面情况考核一个公司的绩效水平,对比原来那种从财务层面出发的单一角度的考核办法更优越。使用这样的新方法来全面的考核与管理,对企业长足发展具有深远的影响。本文首先阐述了研究背景与研究意义,回顾了平衡计分卡与绩效管理有关领域的研究文献,提出本文的研究思路与创新点,并介绍了平衡计分卡与绩效管理的相关概念。然后本文以沈阳HS气体有限公司为具体研究对象,详细分析HS公司绩效管理存在的不足。其次根据HS公司的战略布局和其所在行业的发展状态,通过绘制企业战略地图对HS公司目标逐层分析,通过分析发现推动企业各个阶层业绩上升的主要原因,并理清各环节之间的逻辑顺序。再次在原始平衡计分卡的基础上进一步使用层次分析法具体地分配了每一个指标权重,进而得出各类考核指标在平衡计分卡权重的分配情况,研究出针对HS公司绩效考核指标的评价与打分的具体方法,使评价指标与企业发展战略目标相契合,提高了绩效测评效果,使测评结果能够为公司的绩效管理提供有效的参考和保障。之后本文从公司、部门、员工三个层面构建了平衡计分卡的绩效考核体系,并提出了绩效考核的可行性方法和绩效考核结果应用的合理方案。最后,本文总结了HS公司绩效管理的缺陷得出引进平衡计分卡改进HS公司绩效管理系统是可行的,对于将平衡计分卡融入HS企业的流程以及保障措施做了明确的分析和建议,与此同时为其他企业平衡计分卡与绩效管理的结合提出了可行的参考与借鉴。
[Abstract]:Nowadays, with the development of human society, the competition between enterprises is becoming more and more fierce. Many enterprises have encountered bottlenecks in the process of operation and development. Enterprises should improve their performance management while raising their own profits. Balanced Scorecard brings a new thinking, it starts from many angles, synthetically evaluates the performance level of a company in many ways, and compares with the original method of assessing a company from a single angle of view from the financial level. The use of such a new method to comprehensive assessment and management, has a profound impact on the rapid development of enterprises. This paper first describes the research background and significance, reviews the research literature on balanced scorecard and performance management, puts forward the research ideas and innovation points, and introduces the related concepts of balanced scorecard and performance management. Then, taking Shenyang HS Gas Co., Ltd as the specific research object, this paper analyzes the shortcomings of the performance management of HS Company in detail. Secondly, according to the strategic layout of HS Company and the development state of its industry, by drawing the enterprise strategic map to analyze the goals of HS Company, we find out the main reasons to promote the performance of each stratum of the enterprise. And clear the logical sequence between the links. Thirdly, on the basis of the original balanced scorecard, the weight of each index is allocated concretely by using the analytic hierarchy process (AHP), and then the distribution of the weight of all kinds of assessment indexes in the balanced scorecard is obtained. The concrete method of evaluating and scoring the performance appraisal index of HS company is studied, which makes the evaluation index coincide with the strategic goal of enterprise development, and improves the effect of performance evaluation. So that the evaluation results can provide effective reference and guarantee for the company's performance management. Then this paper constructs the performance appraisal system of balanced Scorecard from three levels of company, department and employee, and puts forward the feasible method of performance appraisal and the reasonable scheme of applying the result of performance appraisal. Finally, this paper summarizes the shortcomings of performance management in HS Company and concludes that it is feasible to introduce balanced Scorecard to improve the performance management system of HS Company, and makes a clear analysis and suggestions on the integration of balanced Scorecard into the process and safeguard measures of HS Company. At the same time, it provides a feasible reference for the combination of balanced scorecard and performance management in other enterprises.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F272.5

【参考文献】