基于平衡计分卡的HJ医药公司业绩评价体系研究
发布时间：2018-07-15 13:48
【摘要】：医药流通行业是促进我国经济发展、维系民生健康的“朝阳行业”,有着广阔前景的同时,也面临着残酷的行业竞争。医药流通企业需要拥有更高的经营管理水平才能在日趋激烈的行业竞争中立于不败之地。所以企业需要一种科学的业绩评价体系提高管理水平。目前,虽然业绩评价已经被我国企业广泛应用,但是依然存在着战略目标不明确,过于重视财务业绩评价等问题。为了解决业绩评价存在的上述问题,本文将HJ医药公司作为案例企业,引入平衡计分卡这一科学的业绩评价方式,使业绩评价立足于远景战略展开,平衡企业财务指标与非财务指标,实现企业稳定健康发展。本文一共分为五章。第一章为绪论,介绍的主要内容为选题背景与研究意义,研究方法与创新点,并列举了国内外研究成果。第二章对平衡计分卡和业绩评价的相关理论进行阐述。第三章分析了HJ医药公司目前业绩评价方式的主要缺陷,并说明引入平衡计分卡的必要性和可能性。第四章是平衡计分卡业绩评价在HJ医药公司的应用。首先确定公司整体战略目标,然后依据战略目标选取各维度的评价指标,构建公司层面的业绩评价体系;并在符合公司整体战略目标的基础上,结合各部门工作职责,设计部门层面的业绩评价体系;最后对于业绩评价结果进行反馈并制定改进方案,提出业绩评价实施保障措施。第五章是对本文的研究结论进行总结概括,分析写作过程中的不足并进行展望。本文希望通过在HJ医药公司实行平衡计分卡业绩评价,为公司引入一种新型、科学的业绩评价方式;帮助公司实现其远景战略,提升公司核心竞争力,实现短期利益与长远发展的统筹兼顾;并为同行业其他公司应用平衡计分卡提供思路。
[Abstract]:Pharmaceutical circulation industry is a "sunrise industry" to promote the economic development and maintain the health of the people in our country. It has broad prospects, but also faces the cruel industry competition. Pharmaceutical circulation enterprises need to have a higher level of management in order to be invincible in the increasingly fierce competition in the industry. Therefore, enterprises need a scientific performance evaluation system to improve the management level. At present, although performance evaluation has been widely used in Chinese enterprises, there are still some problems such as unclear strategic objectives and too much emphasis on financial performance evaluation. In order to solve the above problems in the performance evaluation, this paper takes HJ Pharmaceutical Company as a case enterprise, introduces the balanced Scorecard, which is a scientific method of performance evaluation, and makes the performance evaluation based on the long-term strategy. Balance financial indicators and non-financial indicators to achieve stable and healthy development of enterprises. This paper is divided into five chapters. The first chapter is the introduction, the main content of the introduction is the background and research significance, the research methods and innovation points, and enumerates the domestic and foreign research results. The second chapter describes the theory of balanced scorecard and performance evaluation. The third chapter analyzes the main defects of HJ pharmaceutical company's current performance evaluation, and explains the necessity and possibility of introducing balanced scorecard. The fourth chapter is the application of balanced scorecard performance evaluation in HJ Pharmaceutical Company. First of all, determine the overall strategic objectives of the company, then select the evaluation indicators of each dimension according to the strategic objectives, build the performance evaluation system at the corporate level; and on the basis of consistent with the overall strategic objectives of the company, combined with the work responsibilities of each department, The performance evaluation system at the department level is designed. Finally, feedback on the results of the performance evaluation is carried out and the improvement scheme is formulated, and the measures to ensure the performance evaluation are put forward. The fifth chapter summarizes the conclusions of this paper, analyzes the shortcomings in the process of writing and looks forward to the future. This paper hopes to introduce a new and scientific way to evaluate the performance of HJ Pharmaceutical Company through the implementation of balanced Scorecard performance evaluation, to help the company realize its long-term strategy and enhance the core competitiveness of the company. To realize short-term benefits and long-term development, and to provide ideas for other companies in the same industry to apply balanced scorecard.
【学位授予单位】：桂林电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
本文编号：2124277
[Abstract]:Pharmaceutical circulation industry is a "sunrise industry" to promote the economic development and maintain the health of the people in our country. It has broad prospects, but also faces the cruel industry competition. Pharmaceutical circulation enterprises need to have a higher level of management in order to be invincible in the increasingly fierce competition in the industry. Therefore, enterprises need a scientific performance evaluation system to improve the management level. At present, although performance evaluation has been widely used in Chinese enterprises, there are still some problems such as unclear strategic objectives and too much emphasis on financial performance evaluation. In order to solve the above problems in the performance evaluation, this paper takes HJ Pharmaceutical Company as a case enterprise, introduces the balanced Scorecard, which is a scientific method of performance evaluation, and makes the performance evaluation based on the long-term strategy. Balance financial indicators and non-financial indicators to achieve stable and healthy development of enterprises. This paper is divided into five chapters. The first chapter is the introduction, the main content of the introduction is the background and research significance, the research methods and innovation points, and enumerates the domestic and foreign research results. The second chapter describes the theory of balanced scorecard and performance evaluation. The third chapter analyzes the main defects of HJ pharmaceutical company's current performance evaluation, and explains the necessity and possibility of introducing balanced scorecard. The fourth chapter is the application of balanced scorecard performance evaluation in HJ Pharmaceutical Company. First of all, determine the overall strategic objectives of the company, then select the evaluation indicators of each dimension according to the strategic objectives, build the performance evaluation system at the corporate level; and on the basis of consistent with the overall strategic objectives of the company, combined with the work responsibilities of each department, The performance evaluation system at the department level is designed. Finally, feedback on the results of the performance evaluation is carried out and the improvement scheme is formulated, and the measures to ensure the performance evaluation are put forward. The fifth chapter summarizes the conclusions of this paper, analyzes the shortcomings in the process of writing and looks forward to the future. This paper hopes to introduce a new and scientific way to evaluate the performance of HJ Pharmaceutical Company through the implementation of balanced Scorecard performance evaluation, to help the company realize its long-term strategy and enhance the core competitiveness of the company. To realize short-term benefits and long-term development, and to provide ideas for other companies in the same industry to apply balanced scorecard.
【学位授予单位】：桂林电子科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F406.7
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