平衡计分卡在丰田汽车金融（中国）有限公司的应用

发布时间：2018-08-28 14:12

【摘要】：本文主要内容是研究丰田汽车金融(中国)有限公司在绩效考核的系统中,进行平衡计分卡的设计和应用指导。继中国加入WTO,2003年《汽车金融公司管理办法》及《汽车金融公司管理办法实施细则》出台后,国外各汽车金融公司陆续在2005年左右正式进入了中国汽车金融市场,历时7年之久,市场情况发生较大的变化。在最近的几年当中,中国的汽车市场得到了连续增长,每年汽车的销量均呈增长趋势但随着汽车生产、销量和保有量的增加,近来汽车库存压力日益加大,各汽车厂家争相销售时不断促销,同时全国各地交通拥挤现象变得越来越严重,多地政府开始出台限购政策,汽车市场已经从卖方市场转化成了买方市场。随着汽车市场的竞争越来越激烈,汽车销售的利润越来越薄,汽车的利润率点开始转向到汽车金融和售后环节。汽车金融服务开始成为汽车产业价值链上最有价值和最有活力的一环,其发展对汽车业和汽车起着巨大的推动作用。丰田汽车在经历了2011年的日本地震、泰国水灾带来的产能危机后,2012年爆发的钓鱼岛事件使丰田又一次在华经历寒冬。2011年在中国大陆地区市场销量为88.3万辆,2012年销量84万量,与2011年相比,下滑5.2%。作为以促进丰田销售为使命的丰田汽车金融(中国)有限公司(以下简称丰田金融),其在这样的市场条件下,如何更好的做到促进丰田销售必然需要建立起一个完善的绩效考核系统。本文利用通过文献研究法、调查法、比较研究法和描述性研究法对丰田汽车销售市场以及丰田金融的中国市场进行分析,并接合丰田金融自身的优劣势做出SWOT分析,详细制定出丰田金融的战略,利用平衡计分卡的四个层面设计出丰田金融的战略地图、指标和权重。接合丰田金融公司的业务特点和组织结构,在公司层面的平衡计分卡设计完成的基础上尝试了向部门和个人的分解,并详细说明了部门层面的平衡计分卡的指标设定方法。文章最终为丰田金融建立起了公司层面的平衡计分卡,同时在指标分解到部门和个人时提出了分解方法,并为平衡计分卡在公司的推广提出了建议。本文旨在能够为丰田金融公司的战略设定、管理和绩效考核方面起到借鉴作用和帮助。
[Abstract]:The main content of this paper is to study the design and application of the balanced scorecard in the performance appraisal system of Toyota Automotive Finance (China) Co., Ltd. Following China's entry into the WTO, in 2003 and the implementation rules of Auto Finance Company, foreign auto finance companies formally entered the Chinese auto finance market around 2005, which lasted for seven years. Great changes have taken place in market conditions. In recent years, the auto market in China has been continuously growing, and the annual sales volume of cars has shown a trend of growth. But with the increase of automobile production, sales and holdings, the pressure on automobile inventory has been increasing day by day. As car manufacturers scramble to promote sales and traffic congestion across the country becomes more and more serious, many governments have begun to impose restrictions on purchases, and the auto market has been transformed from a seller's market to a buyer's market. As the competition in the automobile market becomes more and more intense, the profit margin of automobile sales becomes thinner and thinner, and the profit margin point of the car starts to turn to the auto finance and after-sale links. Automobile financial service has become the most valuable and dynamic link in the automobile industry value chain, and its development has played a huge role in promoting the automobile industry and automobile. After the 2011 earthquake in Japan and the capacity crisis caused by floods in Thailand, Toyota experienced another winter in China after the Diaoyu Islands incident in 2012. In 2011, Toyota sold 883000 vehicles in mainland China, up from 840000 in 2012. Compared with 2011, the decline is 5.2 percent. As Toyota Motor Finance (China) Co., Ltd. (hereinafter referred to as Toyota Finance) as a mission to promote Toyota sales, under such market conditions, How to do better to promote Toyota sales is necessary to establish a perfect performance appraisal system. Through literature research, investigation, comparative research and descriptive research, this paper analyzes Toyota auto sales market and the Chinese market of Toyota Finance, and combines the advantages and disadvantages of Toyota Finance to make SWOT analysis. The strategy of Toyota Finance is worked out in detail, and the strategic map, index and weight of Toyota Finance are designed by using the four levels of balanced Scorecard. Combined with the business characteristics and organizational structure of Toyota Finance Company, on the basis of the completion of the design of the balanced Scorecard at the company level, this paper attempts to decompose to the department and the individual, and explains in detail the method of setting the index of the balanced Scorecard at the departmental level. Finally, the paper establishes the balanced scorecard at the company level for Toyota Finance, and puts forward the decomposition method when the index is decomposed to departments and individuals, and puts forward some suggestions for the promotion of the balanced Scorecard in the company. The purpose of this paper is to help Toyota Financial Company in strategic setting, management and performance evaluation.
【学位授予单位】：南京农业大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.5;F831.2

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