基于平衡计分卡模型的A制药企业绩效评价研究

发布时间：2018-01-31 19:15

本文关键词： 平衡计分卡绩效管理层次分析法企业战略　出处：《吉林大学》2017年硕士论文　论文类型：学位论文

【摘要】：在经济全球化的今天,给中国企业带来了许多机遇的同时也提出了巨大的挑战。中国企业不仅仅受到来自本国同行业的竞争,还受到国外企业的威胁。随着A制药企业业务的不断开拓与发展,A制药企业的战略中心与业务重点已经发生明显改变,原有的绩效评价体系已经没有办法满足未来企业战略实现的要求,原有的考核制度重财务指标,轻视非财务指标,重企业运营能力而轻视创新能力,同时指标相对单一,评价不全面造成不公平。因此,目前的A制药企业需要一套符合当前市场环境,并且与企业总体战略目标相匹配的绩效评价体系。本文全面分析了A制药企业实施平衡计分卡的必要性和可行性,并且根据A制药企业的战略地图构建了平衡计分卡绩效评价体系。本文采用文献分析法、案例研究法、规范研究法等科学研究方法,以吉林省A制药企业为例,分析了该企业绩效评价体系存在的问题,引入平衡计分卡方法以提高该公司绩效管理的水平,论证其可行性并且逐步构建符合该公司新的绩效评价系统,最后提出了实施的保障措施,使A公司的绩效管理更加科学及有效。论文的结构包括如下几个方面:第一章为绪论,描述了本课题研究的背景与意义、研究的内容与研究方法、研究的贡献与创新;第二章为绩效评价理论与方法综述,主要介绍绩效管理的相关概念,对比分析平衡计分卡相比较传统绩效评价方法有哪些优点,接着介绍了平衡计分卡的基本内容及发展历程,同时论述了平衡计分卡国内外的研究现状与案例分析;第三章为A企业绩效评价现状与平衡计分卡可行性分析,介绍了公司的基本信息、组织结构、人力资源结构,分析了目前企业绩效评价存在的问题,提出了引入平衡计分卡绩效评价体系的必要性和可行性;第四章为A企业平衡计分卡绩效评价体系的构建,使用SWOT方法绘制出企业的战略地图,根据平衡计分卡四方面内容进行指标设定,使用层次分析法对指标权重进行分配。第五章为企业平衡计分卡绩效评价体系的实施保障,从人员、制度、文化、技术等方面为新的绩效评价系统提供有效实施的保障措施;第六章为结论,对论文进行了概要总结。
[Abstract]:In today's economic globalization, Chinese enterprises have brought many opportunities as well as great challenges. Chinese enterprises are not only subject to competition from their own industries. With the development and development of the business of A pharmaceutical enterprise, the strategic center and business focus of A pharmaceutical enterprise have changed obviously. The original performance evaluation system has not been able to meet the requirements of the future enterprise strategy, the original evaluation system emphasizes financial indicators, despises non-financial indicators, and emphasizes the operational ability of enterprises and despises innovation ability. At the same time, the index is relatively single, the evaluation is not comprehensive resulting in unfair. Therefore, the current A pharmaceutical enterprises need a set to conform to the current market environment. And with the overall strategic objectives of the enterprise performance evaluation system. This paper comprehensively analyzes the A pharmaceutical enterprises to implement balanced scorecard necessity and feasibility. According to the strategic map of A pharmaceutical enterprises, the performance evaluation system of balanced scorecard is constructed. This paper adopts the methods of literature analysis, case study and standardized research, taking A pharmaceutical enterprise in Jilin Province as an example. This paper analyzes the problems of the enterprise performance evaluation system, introduces the balanced scorecard method to improve the performance management level of the company, demonstrates its feasibility and gradually constructs a new performance evaluation system in line with the company. Finally, put forward the implementation of safeguards to make the performance management of company A more scientific and effective. The structure of the paper includes the following aspects: the first chapter is the introduction, describes the background and significance of this research. Research content and research method, research contribution and innovation; The second chapter is a review of the theory and methods of performance evaluation, mainly introduces the related concepts of performance management, and compares the advantages of the balanced Scorecard compared with the traditional performance evaluation method. Then it introduces the basic content and development course of the balanced Scorecard, and discusses the research status and case analysis of the balanced Scorecard at home and abroad. The third chapter is the status quo of enterprise performance evaluation and the feasibility of balanced scorecard. It introduces the basic information, organizational structure, human resource structure of the company, and analyzes the existing problems of enterprise performance evaluation. The necessity and feasibility of introducing balanced scorecard performance evaluation system are put forward. Chapter 4th is the construction of A enterprise balanced Scorecard performance evaluation system, the use of SWOT method to draw the strategic map of the enterprise, according to the balanced scorecard four aspects of indicators set. Use the Analytic hierarchy process to distribute the index weight. Chapter 5th for the implementation of the balanced Scorecard performance evaluation system protection from the personnel system culture. Technology and other aspects for the new performance evaluation system to provide effective implementation of security measures; Chapter 6th is the conclusion of this paper.
【学位授予单位】：吉林大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.72;F272.5

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