基于ANP-BSC的长兴公司业绩评价案例研究

发布时间：2018-04-16 05:00

本文选题：业绩评价 + 平衡计分卡　；参考：《山东农业大学》2017年硕士论文

【摘要】：在经济全球化的背景下,企业之间的竞争变得愈加激烈,尤其是农业类的企业,由于有国家相关政策的大力扶持,农业企业在一段时期内呈现井喷式增长,如何在这种大环境下生存下去就成了这些企业所应该着重考虑的问题。我国大多农业企业使用的业绩评价体系是以财务指标为主的传统业绩评价体系,这会导致企业太过于关注短时间内的会计利润,而忽略了企业未来的发展前景。因此,构建基于ANP-BSC的业绩评价体系具有非常重要的理论意义和现实意义。本文运用了文献研究法、规范研究法以及案例研究法进行研究,首先梳理了前人关于业绩评价以及平衡计分卡的研究成果,分析了目前常用的几种业绩评价方法的优缺点;其次以长兴公司为例,通过深入走访,对长兴公司的管理人员进行访谈,同时翻阅了相关资料,将长兴公司现行的业绩评价制度进行了介绍,并尝试建立了基于ANP-BSC的业绩评价体系,希望能够为其他企业提供可供参考的经验,在企业管理者遇到相关问题时,能够拿出切实可行的方案来解决,让企业管理好自身的业绩,促进企业更加健康的发展。笔者在建立ANP-BSC业绩评价体系时,考虑到公司的实际情况,在平衡计分卡的基本维度的基础上,分离出了生产维度。这个新的业绩评价体系将企业的愿景和战略目标与企业的发展、部门的管理以及员工的成长紧密的联系在一起,保证了企业中的每个人都能够向着同一个方向努力。另外,这个业绩评价体系是一个动态的系统,它保证了在具体的实施过程中,如果遇到任何相关的决策问题,它都可以及时的做出反应,对企业的战略目标以及下一步的工作安排做出相应的改正及完善。
[Abstract]:Under the background of economic globalization, the competition among enterprises becomes more and more fierce, especially for the agricultural enterprises, because of the strong support of the relevant national policies, the agricultural enterprises have a blowout growth in a period of time.How to survive in this environment has become an important issue for these enterprises to consider.The performance evaluation system used by most agricultural enterprises in China is a traditional performance evaluation system based on financial indicators, which will lead enterprises to pay too much attention to the accounting profits in a short period of time, while neglecting the future development prospects of enterprises.Therefore, the construction of ANP-BSC-based performance evaluation system has very important theoretical and practical significance.In this paper, literature research method, normative research method and case study method are used to study. Firstly, the achievements of previous research on performance evaluation and balanced scorecard are analyzed, and the advantages and disadvantages of several commonly used performance evaluation methods are analyzed.Secondly, taking Changxing Company as an example, through in-depth visits, the managers of Changxing Company are interviewed. At the same time, the relevant materials are reviewed, and the current performance evaluation system of Changxing Company is introduced.And try to establish the performance evaluation system based on ANP-BSC, hope to provide other enterprises with reference experience, when the enterprise managers encounter related problems, can come up with practical solutions, so that enterprises can manage their own performance.To promote the healthy development of enterprises.The author establishes the ANP-BSC performance evaluation system, considering the actual situation of the company, on the basis of the basic dimension of balanced scorecard, separates the production dimension.This new performance evaluation system closely links the vision and strategic objectives of the enterprise with the development of the enterprise, the management of the department and the growth of the staff, which ensures that everyone in the enterprise can work in the same direction.In addition, the performance evaluation system is a dynamic system, which ensures that it can respond in a timely manner to any related decision problems in the specific implementation process.Correct and perfect the strategic goal and the next work arrangement of the enterprise.
【学位授予单位】：山东农业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F302.6;F324

【参考文献】