基于EVA-BSC融合的曙光汽车集团企业业绩评价研究

发布时间：2018-05-13 15:09

本文选题：EVA + BSC　；参考：《沈阳工业大学》2017年硕士论文

【摘要】：汽车工业的发展状况代表了一个国家工业发展的综合实力,我国一直将汽车工业作为国家重点支持发展的基础产业之一,其重要组成部分就是我国的汽车制造企业。汽车制造企业业绩的健康和稳定发展影响着整个汽车产业甚至是国民经济的发展状况。要想提升汽车制造企业的管理水平,增强其核心竞争力,就必须利用科学的方法来评价我国汽车制造企业业绩。现代企业的不断变革和发展推动着专家学者在企业业绩评价领域进行深入研究,只有利用科学的企业业绩评价方法来评价汽车制造业企业,才能让企业更好地展示自身所创造的价值和社会贡献,才能更有效的推进汽车制造企业健康有序发展,才能使汽车制造企业的资源优势得到更好地发挥,因此,如何建立科学的企业业绩评价方法成为当今企业业绩评价研究领域中的核心问题。本文采用文献研究和理论分析与例证研究相结合的研究方法。以文献研究为基础,对国内外学者对企业业绩评价的相关理论研究进行了详细的归纳梳理,对企业业绩评价的概念、方法等方面进行分析,同时对各种业绩评价方法进行归纳整理,总结出EVA是从所有者利益的角度去考核企业管理层的管理业绩,BSC是从平衡的角度将考虑利益相关者的非财务指标并入到财务指标中,从而考核管理者的经营业绩。例证研究部分首先对曙光汽车集团现行企业业绩评价方法进行深入分析,并发现评价方法未形成完整体系,评价指标与战略目标不匹配,评价内容过于重视财务指标等问题。通过对曙光汽车集团的战略目标的层层分解,将其渗透到各部门中,并通过BSC框架将各部门的战略目标转变成具体的评价指标,构建出更加科学完善的企业业绩评价指标体系。从经营业绩和管理业绩两个方面探讨了集团业绩构成,最终将这两个方面嵌入到EVA-BSC融合的企业业绩评价方法中,最后本文用新设计的EVA-BSC融合的企业业绩评价方法对曙光汽车集团2015年的业绩进行了全面的评价,并提出应该建立与新业绩评价方法相配套的反馈系统,开展广泛宣传,建立管理层和各部门的激励政策等保障措施,为同行业的企业业绩评价研究工作提供了一定的借鉴。
[Abstract]:The development of automobile industry represents the comprehensive strength of a country's industrial development. Our country has always regarded the automobile industry as one of the basic industries supported by the state, the important component of which is the automobile manufacturing enterprises of our country. The healthy and stable development of automobile manufacturing enterprises affects the whole automobile industry and even the development of national economy. In order to improve the management level and enhance the core competitiveness of automobile manufacturing enterprises, it is necessary to use scientific methods to evaluate the performance of automobile manufacturing enterprises in China. The continuous changes and development of modern enterprises promote experts and scholars to conduct in-depth research in the field of enterprise performance evaluation, only the use of scientific methods of enterprise performance evaluation to evaluate automotive manufacturing enterprises, Only then can the enterprise better display the value and social contribution that it has created, can it promote the healthy and orderly development of the automobile manufacturing enterprise more effectively, and make the resource advantage of the automobile manufacturing enterprise better play, therefore, How to establish a scientific method of enterprise performance evaluation has become the core problem in the field of enterprise performance evaluation. This paper adopts the research method of combining literature research with theoretical analysis and illustration study. On the basis of literature research, this paper summarizes and combs the relevant theoretical research of enterprise performance evaluation by domestic and foreign scholars in detail, analyzes the concept and method of enterprise performance evaluation and so on. At the same time, it concludes that EVA is to evaluate the management performance of the enterprise management from the angle of owner's benefit. It is to incorporate the non-financial index of the stakeholder into the financial index from the angle of balance. So as to assess the management performance of the manager. In the part of case study, the author analyzes the current performance evaluation method of Shuguang Automobile Group, and finds out that the evaluation method has not formed a complete system, the evaluation index and the strategic objective are not matched, and the evaluation content attaches too much importance to the financial index and so on. Through the decomposition of the strategic objectives of Shuguang Automobile Group, it is infiltrated into various departments, and the strategic objectives of each department are transformed into concrete evaluation indexes through the BSC framework, and a more scientific and perfect enterprise performance evaluation index system is constructed. This paper discusses the composition of group performance from the aspects of management performance and management performance, and finally embeds these two aspects into the enterprise performance evaluation method integrated with EVA-BSC. Finally, this paper uses the newly designed EVA-BSC fusion enterprise performance appraisal method to carry on the comprehensive appraisal to the Shuguang Automobile Group's performance in 2015, and proposes that should establish the feedback system matching with the new performance appraisal method, carries on the widespread propaganda. The establishment of incentive policies of management and departments provides some references for the research of enterprise performance evaluation in the same industry.
【学位授予单位】：沈阳工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.471;F406.7

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