S公司业绩评价指标体系优化设计

发布时间：2018-01-03 13:08

本文关键词：S公司业绩评价指标体系优化设计　出处：《江苏大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着时代推进,企业发展需求愈渐多元化,仅以传统财务指标去衡量企业业绩水平早已不能满足企业发展需求。一个全面科学的业绩评价体系,不仅能够反映出企业真实的业绩水平,还能对企业经营管理过程中存在的不足加以提升改善。而且,人们日益发现,相较于传统财务评价体系,那些遵循企业价值导向理念的综合业绩评价体系更为有效,如经济增加值(EVA)、平衡计分卡(BSC)等。本文先从企业业绩评价的概念理论入手,引出了EVA和BSC的相关理论和各自优缺点,从中发掘两种业绩评价方法相互结合的互补性与可行性。而后,本文以S公司作为研究对象,介绍了S公司目前的业绩评价体系,分析其存在的缺陷不足,从而提出在S公司构建EVA和BSC相结合的业绩评价体系的需求性。新的业绩评价体系是以BSC为框架,以EVA为价值导向的综合业绩评价体系,两者的结合可以在一定程度上弥补各自存在的缺憾。BSC的财务维度通常只包括一些传统的财务指标,而EVA的加入可以更加全面客观的反映企业价值创造结果,能够充分的将S公司具体经营目标和股东财富最大化相结合。其次,虽然EVA较传统财务指标有很多优势,但是,其本质上还是一个结果性的财务指标,无法对企业价值创造过程和未来发展驱动因素进行有效反映和管控,而平衡计分卡则扩展了EVA的评价范围,使企业不再拘泥于对财务业绩的评价,综合考虑了客户维度、内部流程维度以及学习和成长维度。在整体构建思路形成后,本文通过BSC四个维度层层分解S公司战略目标,设定具体评价指标,通过层次分析法确定各指标权重,完成体系的构建。最后,收集S公司相关指标数据运用到该体系中,得到对S公司业绩水平的综合评判,并对新体系实施的预期效果进行了分析。本文虽然是针对S公司构建了新的业绩评价体系,但是由于同行业企业在经营管理过程中有诸多相似之处,因此,本文构建的新体系对于和S公司较为相似的企业同样具有参考和实施的价值,从而有效扩展新体系的应用范围,帮助更多企业客观全面的认识自身业绩水平,不断加以改善和提升,促进企业长远健康发展。
[Abstract]:With the advance of the times, the demand for enterprise development is becoming more and more diversified, only the traditional financial indicators to measure the level of enterprise performance has not been able to meet the needs of enterprise development. A comprehensive and scientific performance evaluation system. It can not only reflect the real performance level of enterprises, but also improve the deficiencies in the process of business management. Moreover, people increasingly find that compared with the traditional financial evaluation system. Those following the enterprise value-oriented concept of comprehensive performance evaluation system is more effective, such as economic value added, balanced scorecard (BSCS), etc. This paper starts with the concept of enterprise performance evaluation theory. Draw out the relevant theory of EVA and BSC and their respective advantages and disadvantages, explore the complementarity and feasibility of the two performance evaluation methods. Then, this paper takes S Company as the research object. This paper introduces the current performance evaluation system of S Company and analyzes its shortcomings. The new performance evaluation system is a comprehensive performance evaluation system based on BSC and EVA. The combination of the two can to some extent make up for the shortcomings of each other. The financial dimension of BSC usually includes only some traditional financial indicators. The entry of EVA can more comprehensively and objectively reflect the results of enterprise value creation, and can fully combine the specific business objectives of S company with the maximization of shareholder wealth. Secondly. Although EVA has many advantages over traditional financial indicators, it is still a result of financial indicators in essence, which can not effectively reflect and control the process of enterprise value creation and the driving factors of future development. The balanced Scorecard expands the scope of EVA evaluation, so that the enterprise is no longer stuck to the evaluation of financial performance, comprehensive consideration of the customer dimension. Internal process dimension and learning and growth dimension. After the formation of the overall thinking of construction, this paper analyzes the strategic objectives of S company through four dimensions of BSC, and sets specific evaluation indicators. Through the Analytic hierarchy process to determine the weight of each index to complete the construction of the system. Finally, collect the relevant index data of S company to apply to the system, and get the comprehensive evaluation of the performance level of S company. And the expected effect of the implementation of the new system is analyzed. Although this article is to build a new performance evaluation system for S company, but because of the same industry enterprises in the process of operation and management have many similarities, so. The new system constructed in this paper has the value of reference and implementation for the enterprises similar to S Company, which can effectively expand the scope of application of the new system and help more enterprises to understand their own performance level objectively and comprehensively. Continue to improve and upgrade to promote the long-term and healthy development of enterprises.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.7;F406.7

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