基于EVA的H公司业绩评价研究
发布时间：2018-08-08 21:11
【摘要】：业绩评价是企业管理活动中的一项重要内容。“想要得到什么,就评价什么”,通过设定科学合理的业绩评价指标,能够准确评价公司各层级人员的经营业绩,有效引导企业管理层的经营管理行为,从而确保企业目标的实现。因此,“好的”业绩评价指标应当能够准确、客观地评价管理层的工作业绩,并引导管理层采取正确的行为。作为一种有效的业绩评价标准,EVA正在全球范围内的众多知名企业之中推广使用,逐渐成为企业开展业绩评价工作中的一项重要标准。H公司是我国一家著名的卫浴产品生产企业,近年来伴随着卫浴行业市场的迅速发展,公司组织规模也在进一步扩大,公司当前的业绩评价体系中存在诸如只重部门利益轻公司利益、缺少指标驱动因素分析等问题,导致公司缺乏统一的目标,以及不能通过对公司及其部门人员的考核,发现经营管理中的薄弱环节,从而推动公司管理水平的提升,最终实现公司价值的创造。为了准确反映及评价各个部门的经营业绩,提高公司的管理水平,公司亟需建立一套科学合理的业绩评价体系。本文在收集EVA业绩评价相关文献并进行相关理论阐述的基础上,以H公司为研究对象进行业绩评价研究。通过对H公司现行的业绩评价分析体系发现其存在的一些问题,如只重视部门利益而忽视公司利益;责任中心业绩评价过程中缺少对影响EVA驱动因素控制;重财务指标轻非财务指标;评价结果主观性较强。基于此,本文提出建立基于EVA的业绩评价体系。将公司EVA目标自上而下进行分解并逐层渗透到各个下属分厂,结合BSC的四个方面之间的因果联系,在每一车间部门识别影响EVA变动的关键驱动因素,并且将那些因素量化为一些关键业绩评价指标,将实际业绩值与目标业绩值进行对比分析准确评价各个部门的业绩。最后,为了推动H公司构建基于EVA的业绩评价体系提出了四点建议:一是增加员工对EVA的认知度;二是准确识别影响EVA的驱动因素并加以追踪控制;三是结合BSC框架,兼顾财务指标和非财务指标;四是建立与EVA挂钩的激励机制并予以公示。
[Abstract]:Performance evaluation is an important part of enterprise management. "whatever you want to get, you can evaluate what you want." by setting up scientific and reasonable performance evaluation indicators, you can accurately evaluate the business performance of people at all levels of the company, and effectively guide the management and management behavior of the enterprise. In order to ensure the realization of enterprise objectives. Therefore, "good" performance evaluation indicators should be able to accurately and objectively evaluate the performance of the management, and guide the management to take the correct behavior. As an effective performance evaluation standard, EVA is being popularized and used in many well-known enterprises all over the world. It has gradually become an important standard in the performance evaluation of enterprises. H Company is a famous sanitary ware manufacturer in China. In recent years, with the rapid development of sanitary ware industry market, the organizational scale of the company is also further expanded. In the current performance evaluation system of the company, there are problems such as only paying attention to the interests of the departments, not the interests of the company, and the lack of index driving factor analysis, and so on. It leads to the lack of a unified goal and the failure to find the weak links in the management through the assessment of the company and its personnel, thus promoting the improvement of the management level of the company and ultimately realizing the creation of the company's value. In order to accurately reflect and evaluate the operating performance of various departments and improve the management level of the company, it is urgent for the company to establish a set of scientific and reasonable performance evaluation system. On the basis of collecting the relevant documents of EVA performance evaluation and explaining the relevant theories, this paper takes H Company as the research object to carry on the performance evaluation research. Through the current performance evaluation and analysis system of H Company, some problems are found, such as only paying attention to the interests of the department and neglecting the interests of the company, the lack of control over the driving factors affecting the EVA in the process of the performance evaluation of the responsibility center; The evaluation result is subjective. Based on this, this paper proposes to establish a performance evaluation system based on EVA. The EVA target of the company is decomposed from top to bottom and infiltrated layer by layer to each subordinate plant. Combining the causality relationship between four aspects of BSC, the key drivers influencing the EVA change are identified in each workshop department. Those factors are quantified as some key performance evaluation indicators, and the actual performance value and target performance value are compared and analyzed to evaluate the performance of each department accurately. Finally, in order to promote H Company to build a performance evaluation system based on EVA, four suggestions are put forward: one is to increase the employee's recognition of EVA; the other is to accurately identify the driving factors that affect EVA and track and control them; third, to combine the BSC framework, Financial index and non-financial index should be taken into account. Fourth, the incentive mechanism linked to EVA should be established and made public.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7
本文编号：2173051
[Abstract]:Performance evaluation is an important part of enterprise management. "whatever you want to get, you can evaluate what you want." by setting up scientific and reasonable performance evaluation indicators, you can accurately evaluate the business performance of people at all levels of the company, and effectively guide the management and management behavior of the enterprise. In order to ensure the realization of enterprise objectives. Therefore, "good" performance evaluation indicators should be able to accurately and objectively evaluate the performance of the management, and guide the management to take the correct behavior. As an effective performance evaluation standard, EVA is being popularized and used in many well-known enterprises all over the world. It has gradually become an important standard in the performance evaluation of enterprises. H Company is a famous sanitary ware manufacturer in China. In recent years, with the rapid development of sanitary ware industry market, the organizational scale of the company is also further expanded. In the current performance evaluation system of the company, there are problems such as only paying attention to the interests of the departments, not the interests of the company, and the lack of index driving factor analysis, and so on. It leads to the lack of a unified goal and the failure to find the weak links in the management through the assessment of the company and its personnel, thus promoting the improvement of the management level of the company and ultimately realizing the creation of the company's value. In order to accurately reflect and evaluate the operating performance of various departments and improve the management level of the company, it is urgent for the company to establish a set of scientific and reasonable performance evaluation system. On the basis of collecting the relevant documents of EVA performance evaluation and explaining the relevant theories, this paper takes H Company as the research object to carry on the performance evaluation research. Through the current performance evaluation and analysis system of H Company, some problems are found, such as only paying attention to the interests of the department and neglecting the interests of the company, the lack of control over the driving factors affecting the EVA in the process of the performance evaluation of the responsibility center; The evaluation result is subjective. Based on this, this paper proposes to establish a performance evaluation system based on EVA. The EVA target of the company is decomposed from top to bottom and infiltrated layer by layer to each subordinate plant. Combining the causality relationship between four aspects of BSC, the key drivers influencing the EVA change are identified in each workshop department. Those factors are quantified as some key performance evaluation indicators, and the actual performance value and target performance value are compared and analyzed to evaluate the performance of each department accurately. Finally, in order to promote H Company to build a performance evaluation system based on EVA, four suggestions are put forward: one is to increase the employee's recognition of EVA; the other is to accurately identify the driving factors that affect EVA and track and control them; third, to combine the BSC framework, Financial index and non-financial index should be taken into account. Fourth, the incentive mechanism linked to EVA should be established and made public.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.92;F406.7
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