平衡计分卡在G公司绩效评价中的应用研究

发布时间：2018-02-12 10:06

本文关键词： 平衡计分卡绩效评价战略油气管道建设公司逡逑　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,国际原油价格持续走低,全球石油天然气行业迎来了寒冬期,油气管道工程建设企业作为石油行业中的一环,同样无法幸免,市场呈现“工程荒”的局面,企业间的竞争也越来越激烈。在这种形势下,石油行业中每一环各类企业面临的首要问题就是如何提高企业的核心竞争力,实现利润最大化。众所周知,科学先进的绩效评价体制在企业实现自身战略目标的过程中起着至关重要的作用。在我国,国有大中型企业处于油气管道建设市场绝对地位,但由于之前相当长的时间受计划经济体制等各种因素的影响和制约,这些企业的绩效评价仍旧采用传统的财务报表分析方法,而对具有重要作用的非财务指标没有给予应有的重视,导致其绩效评价工作偏重于结果,而流于形式,不能全面真实地反映出企业经营情况和企业战略指导的效果,不利于企业的长远发展。因此,建立一套适用于油气管道建设公司的并具有长远战略意义的绩效评价体系迫在眉睫。本论文的核心重点是如何把平衡计分卡这一先进的管理工具应用到具体的企业中,解决上述问题。全文以油气管道建设G公司为例,首先阐述了其现阶段生产经营和绩效评价的现状,探讨绩效评价中出现的问题,分析将平衡计分卡应用到G公司绩效评价的必要性和可行性。在此分析的基础上,通过收集整理G公司绩效评价中的实际情况与相关资料数据,为G公司设计全新的基于平衡计分卡的绩效评价体系,以公司制定的战略目标为出发点,从财务、客户、内部流程、学习和成长四个维度设计评价体系,并运用层次分析法确定指标的权重,对各项指标进行分析与处理。最终达到控制和评价G公司绩效的基本目标。本文通过实际案例分析得出平衡计分卡能够较为高效的适用于油气管道建设公司的绩效评价中。最后是对本文的基本研究成果及不足进行总结和展望。
[Abstract]:In recent years, international crude oil prices have continued to decline, and the global oil and natural gas industry has ushered in a cold winter. As a part of the petroleum industry, oil and gas pipeline construction enterprises, as a part of the oil industry, are not immune, and the market presents a "engineering shortage" situation. The competition among enterprises is becoming more and more intense. In this situation, the most important problem facing every kind of enterprise in the petroleum industry is how to improve the core competitiveness of the enterprise and realize the maximum profit. The scientific and advanced performance evaluation system plays an important role in the process of realizing the strategic goals of enterprises. In China, large and medium-sized state-owned enterprises are in an absolute position in the oil and gas pipeline construction market. However, due to the influence and restriction of planned economy system and other factors for a long time before, the performance evaluation of these enterprises still adopts the traditional financial statement analysis method. However, due attention has not been paid to the non-financial indicators which play an important role, which leads to the emphasis on the results and the formality of the performance evaluation work, which can not fully and truly reflect the operation situation of the enterprise and the effect of the strategic guidance of the enterprise. Is not conducive to the long-term development of enterprises. It is urgent to establish a long-term strategic performance evaluation system for oil and gas pipeline construction companies. The key point of this paper is how to apply the balanced Scorecard, an advanced management tool, to specific enterprises. Taking G Company of Oil and Gas Pipeline Construction as an example, this paper firstly expounds the present situation of production and management and performance evaluation, and discusses the problems in performance evaluation. This paper analyzes the necessity and feasibility of applying balanced Scorecard to the performance evaluation of G Company. On the basis of this analysis, the actual situation and relevant data of performance evaluation of G Company are collected and sorted out. To design a new performance evaluation system based on balanced scorecard for G Company, starting from the strategic objectives of the company, from the financial, customer, internal process, learning and growth four dimensions design evaluation system, And use the analytic hierarchy process to determine the weight of the index, Finally, the basic goal of controlling and evaluating the performance of company G is achieved. This paper concludes that the balanced Scorecard can be applied to the performance of oil and gas pipeline construction company more efficiently through actual case analysis. Finally, the basic research results and shortcomings of this paper are summarized and prospected.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.92

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