B汽车公司基于平衡计分卡的业绩评价体系的构建

发布时间：2018-05-09 06:14

本文选题：平衡计分卡 + 汽车行业　；参考：《南京信息工程大学》2017年硕士论文

【摘要】：伴随中国市场化进程加快,企业竞争的激烈程度进一步深化。尤其是始于2008年的全球金融危机,对中国各行各业影响巨大,因此企业想增强实力,不但要在生产技术上领先对手,还要设计与本公司经营发展相适应的全面科学的业绩评价指标体系,来实现企业的战略目标。平衡计分卡作为一种平衡了财务、客户、内部流程、学习与成长这四个维度的综合业绩评价方法,它以公司战略为核心,将战略转化为具体行动,多方面衡量企业业绩。本文将文献研究与案例研究结合起来,选取B汽车公司作为案例分析对象。首先,本文阐述了业绩评价的相关概念,论述了业绩评价的两大类基本方法;介绍了平衡计分卡的业绩评价理论与基本模型,以及平衡计分卡优势与局限性,为其在B汽车公司的应用作理论铺垫。其次,把B公司经营管理状况与同行业作对比分析,并说明其当前绩效管理体系存在的问题。B汽车公司发展迅猛,但同时存在着业绩评价指标过于单一、无法实现其制定的战略目标等问题。再次,我们针对B公司当前业绩管理中暴露的缺陷,为B公司设计选取全面、完善的平衡计分卡评价指标来考核绩效,由于具体评价指标的权重很难计算和确定,本文采取调查问卷的方式并结合专家打分结果,利用层次分析法确定各个指标权重,为B汽车公司构建出基于平衡计分卡的业绩评价体系。最后,我们将设计好的指标体系应用于B企业,结合2016年B企业实际数据进行测算,为其2016年业绩成果进行打分,并得到综合评价结果并分析该体系的信度与效度。通过分析打分情况,评定B企业在四个层面的表现,为健全B公司经营管理制度,进一步提出B企业绩效管理的完善途径,帮助B企业实现价值最大化,增强核心竞争力。
[Abstract]:With the quickening process of China's marketization, the intensity of the competition is further deepened. The global financial crisis, which began in 2008, has a great impact on all walks of life. Therefore, the enterprises want to strengthen their strength, not only to lead the competitors in production technology, but also to design a comprehensive and scientific performance evaluation adapted to the management and development of the company. The balanced scorecard is a comprehensive performance evaluation method that balances the four dimensions of financial, customer, internal process, learning and growth. It takes the company strategy as the core, and transforms the strategy into specific action to measure the performance of the enterprise in many ways. This paper combines literature research with case study. In this paper, B auto company is selected as the case analysis object. First, this paper expounds the related concepts of performance evaluation, expounds the two basic methods of performance evaluation, introduces the performance evaluation theory and basic model of the balanced scorecard, and the advantages and limitations of the balanced scorecard, and makes a theoretical paving for the application of the Balanced Scorecard in the B automobile company. Secondly, Compare the operation and management situation of B company with the same industry, and explain the problems existing in the current performance management system,.B automobile company is developing rapidly, but at the same time, there are many problems such as too single performance evaluation index, unable to achieve its strategic objectives, etc. again, we give B public defects in the current performance management of B company. The division design selects the comprehensive and perfect balanced scorecard evaluation index to evaluate the performance. Because the weight of the specific evaluation index is difficult to calculate and determine, this paper adopts the questionnaire method and combines the result of expert scoring, uses the analytic hierarchy process to determine the weight of each index, and constructs the performance evaluation based on the Balanced Scorecard for B car company. Finally, we apply the designed index system to the B enterprise, calculate the actual data of the B enterprise in 2016, score the results of its 2016 performance, and get the comprehensive evaluation result and analyze the reliability and validity of the system. Through the analysis of the score, the performance of the B enterprise in four levels is evaluated, and the management management of the B company is improved. The rationale system further puts forward the perfect way of B enterprise performance management to help B enterprises achieve maximum value and enhance core competitiveness.

【学位授予单位】：南京信息工程大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.471;F272.92

【参考文献】