基于EVA和BSC的三江源药业集团业绩评价体系构建

发布时间：2018-06-05 19:31

本文选题：业绩评价 + EVA　；参考：《兰州大学》2017年硕士论文

【摘要】：我国当前的市场环境对企业的管理水平提出了更高层次的要求,尤其是随着市场经济体制和现代化企业制度的逐步建立,企业业绩评价的重要性日益突显。然而,我国的业绩评价在理论和实务中的发展都相对缓慢。目前,我国大多数企业仍采用传统的会计指标进行企业的业绩评价工作,但传统的评价方法已经难以适应日益复杂的经济形势和日新月异的经济发展形态,这就需要企业不断地探索,改进或寻找新的业绩评价方法,以适应发展需求。三江源集团是一家新三板挂牌的公司,主营业务为冬虫夏草及高端滋补养身品的研发、制造和销售。依据其从新三板向中小企业板转板的发展战略,公司迫切需要构建一套满足其发展战略需求的业绩评价体系。本文应三江源的实际需要,为其构建一套新的业绩评价体系,以推动其战略目标的实现。在对相关研究进行整理的基础上,发现当前最先进的两种业绩评价方法:经济增加值(EVA)和平衡计分卡(BSC),具有目标一致性,并能够进行优势互补,有融合的可能性。在对三江源业绩评价现状进行分析之后,本文确定了以EVA和BSC相结合的业绩评价体系构建思路,以企业价值最大化为目标,以价值动因为基础,建立指标体系,利用层次分析法,对指标体系进行了合理的权重分配,并设计了评价方法和评价报告,最终构建起一套系统完整的业绩评价体系。本文共有六章,第一章介绍研究背景、意义、思路和方法;第二章从业绩评价、EVA和BSC角度对相关研究进行回顾和梳理,并对二者的融合进行了理论上的可行性分析;第三章介绍了三江源药业集团业绩评价现状,分析了存在的问题与不足;第四章确立了EVA-BSC业绩评价体系构建的框架和原则,介绍了业绩评价体系构建的过程;第五章提出了该业绩评价体系的应用建议;第六章对全文做出了总结。
[Abstract]:The current market environment of our country has put forward higher requirements to the management level of enterprises, especially with the gradual establishment of market economy system and modern enterprise system, the importance of enterprise performance evaluation is becoming more and more prominent. However, the development of performance evaluation in theory and practice is relatively slow. At present, most enterprises in our country still use traditional accounting indicators to evaluate the performance of enterprises, but the traditional evaluation methods have been difficult to adapt to the increasingly complex economic situation and rapid economic development. This requires enterprises to constantly explore, improve or find new performance evaluation methods to meet the needs of development. Sanjiangyuan Group is a new three-board listed company, the main business for cordyceps and high-end nourishing products research and development, manufacturing and sales. According to its development strategy from the new third board to the small and medium-sized enterprise board, the company urgently needs to build a set of performance evaluation system to meet the needs of its development strategy. In this paper, we should construct a new performance evaluation system for Sanjiangyuan in order to promote the realization of its strategic goal. On the basis of the related research, it is found that the two most advanced performance evaluation methods, Economic value added (EVA) and balanced Scorecard (BSCA), are consistent in their objectives, complement each other in their advantages and have the possibility of integration. After analyzing the current situation of the performance evaluation of the three Rivers, this paper establishes the idea of constructing the performance evaluation system based on the combination of EVA and BSC, taking the maximization of enterprise value as the goal and the value driver as the foundation to establish the index system. By using the analytic hierarchy process (AHP), the weight distribution of the index system is reasonable, and the evaluation method and evaluation report are designed. Finally, a set of systematic and complete performance evaluation system is constructed. There are six chapters, the first chapter introduces the research background, significance, ideas and methods, the second chapter reviews and combs the related research from the performance evaluation and BSC angle, and makes a theoretical feasibility analysis on the integration of the two. The third chapter introduces the current situation of the performance evaluation of Sanjiangyuan Pharmaceutical Group, analyzes the existing problems and shortcomings, the fourth chapter establishes the framework and principles of the EVA-BSC performance evaluation system, and introduces the process of the performance evaluation system construction. The fifth chapter puts forward the application suggestions of the performance evaluation system, and the sixth chapter summarizes the full text.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.72

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