基于平衡计分卡的跨文化企业绩效管理研究

发布时间：2018-02-09 23:34

本文关键词： 跨文化企业跨文化管理平衡计分卡绩效管理　出处：《东北师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：文化管理、绩效管理是近三十年来,企业管理领域的两个热点问题。企业文化管理与绩效管理密切相关,文化管理所塑造的企业文化可以促进企业绩效管理水平的提高,而绩效管理又反作用于企业文化。文化与绩效管理之间的关系,要求企业的绩效管理体系应该与文化管理相融合。尤其在跨文化企业,多元文化之间的矛盾和冲突时有发生,如何在绩效管理体系中融入文化要素,实现文化的利用和融合,是跨文化企业需要解决的一个问题。传统的绩效考核体系很难融入文化要素,而平衡计分卡突破了传统财务绩效考核指标的限制,平衡计分卡的顾客维度和学习与成长维度,可以将具有文化因素的考核指标融入其中,实现对跨文化企业对地域文化利用程度和文化融合程度的考核,有利于跨文化企业塑造具有和谐、向心力和凝聚力的企业文化,也有利于提高企业绩效、实现企业的战略目标。因此,本文研究在跨文化企业,如何利用平衡计分卡,在其中加入具有明晰性和可操作性的文化要素的考核指标,从而实现跨文化管理和绩效管理的有机结合,为最终实现企业战略目标服务。本文首先分析了绩效管理、平衡计分卡和跨文化管理三者之间的关系,其次,构建了基于平衡计分卡的跨文化企业绩效管理体系;然后,通过具有文化要素考核指标的平衡计分卡在合资企业-长瑞公司的具体应用,对理论加以检验;最后,得出研究结论。平衡计分卡在跨文化企业的应用,实现了文化管理与绩效管理的有机结合,有利于塑造良好的企业文化,解决跨文化冲突与矛盾,也有利于企业绩效管理水平的提高,实现企业战略目标。
[Abstract]:Cultural management and performance management are two hot issues in the field of enterprise management in the past 30 years. Corporate culture management is closely related to performance management, and the corporate culture shaped by cultural management can promote the improvement of enterprise performance management level. The relationship between culture and performance management requires that the performance management system of enterprises should be integrated with cultural management, especially in cross-cultural enterprises. How to integrate cultural elements into the performance management system and realize the utilization and integration of culture is a problem to be solved by cross-cultural enterprises. The balanced Scorecard breaks through the limitation of the traditional financial performance appraisal index. The customer dimension and the learning and growth dimension of the balanced Scorecard can be incorporated into the assessment index with cultural factors. To realize the assessment of the degree of regional cultural utilization and cultural integration of cross-cultural enterprises is helpful for cross-cultural enterprises to create a harmonious, concentric and cohesive corporate culture, and also to improve the performance of enterprises. Therefore, this paper studies how to use the balanced scorecard in cross-cultural enterprises to add the assessment index of cultural elements with clarity and maneuverability. This paper analyzes the relationship among performance management, balanced scorecard and cross-culture management, and then analyzes the relationship between performance management, balanced scorecard and cross-culture management. The performance management system of cross-cultural enterprises based on balanced Scorecard is constructed. Then, the theory is tested through the application of balanced Scorecard with cultural factors in Changrui Company. The application of balanced scorecard in cross-cultural enterprises realizes the organic combination of cultural management and performance management, which is conducive to shaping a good corporate culture and solving cross-cultural conflicts and contradictions. It is also conducive to the improvement of performance management and the realization of strategic objectives.
【学位授予单位】：东北师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F426.4

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