基于平衡计分卡的CW租赁公司绩效管理研究

发布时间：2018-02-20 04:35

本文关键词： 平衡计分卡公司绩效管理绩效管理体系　出处：《天津商业大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济的日益全球化,我国企业间竞争加剧的同时,也需面对国外强有力的竞争对手。越来越多的企业开始重视绩效管理,它可以通过制定适合且有效的制度来加强企业管理,一种良好的绩效管理方式可以帮助企业增强竞争力。在所有企业类型中,融资租赁是新兴行业且发展前景非常好,所以融资租赁公司更迫切的需要建立适合的绩效管理体系来促进公司更进一步的发展。但目前存在着较多的绩效管理体系,能否选择一种适合且切实可行的体系成为各行业共同的难题。专家学者们经过长期的研究,给出了这个问题最好的答案——平衡计分卡。平衡计分卡不仅包含了财务指标,更添加了非财务指标,相比其他绩效管理体系能够更加全面分析数据,反馈给企业更多利于发展的信息。在企业管理中推进平衡计分卡体系将成为发展趋势。本文将理论结合实践,运用案例分析的研究方式,探讨了在我国经济大环境下融资租赁公司如何选择绩效管理方式。通过CW租赁公司的案例,采用实地调研等研究方式了解CW租赁公司的绩效管理现状,并进行问题分析和成因探讨,最后在平衡计分卡体系的基础上构建适合CW租赁公司的绩效管理体系,为平衡计分卡体系在我国融资租赁行业中的推广应用提供参考依据。本文的研究内容分为六个章节:第一章为绪论部分,首先从绩效管理、融资租赁行业发展以及平衡计分卡等三方面介绍研究背景,其次通过介绍绩效管理现状和平衡计分卡发展现状突出研究意义,再通过研究国内外的文献综述,最后指出文章的研究思路和方法和文章创新点。第二章主要介绍企业绩效管理的相关理论,包括绩效的概念,绩效管理的概念及绩效管理的内容,以此来说明绩效管理在企业中运行的流程。第三章主要从概念和核心内容介绍了五种国内外常用的绩效管理方法,包括目标管理法、个体比较发、关键业绩指标、360度绩效评价方法和平衡计分卡,将它们按照传统的绩效管理方式、改良的绩效管理方式和平衡计分卡三个方面来划分,并这五种方法加以对比,突出平衡计分卡的优势。第四章则着重介绍平衡计分卡体系的相关内容。讲述了平衡计分卡的概念,并财务角度、客户角度、经营流程角度三个方面介绍了平衡计分卡框架的设计,以及其在企业中实施的原则、步骤和注意的问题。第五章则是CW租赁公司的案例。首先介绍CW租赁公司和公司的绩效管理现状,文章着重讲述的是CW租赁公司的部门和员工绩效管理现状,其次针对现状指出存在的问题并对问题进行原因分析。再次基于平衡计分卡体系设计CW租赁公司的绩效管理体系。最后对CW租赁公司实施的平衡计分卡体系做出效果评价。第六章是总结与展望,总结研究的结论和不足之处。
[Abstract]:With the increasing globalization of economy, the competition among enterprises in our country is becoming more and more serious, and at the same time, it is also necessary to face strong competition from foreign countries. More and more enterprises begin to attach importance to performance management. It can strengthen the enterprise management by making appropriate and effective system. A good performance management method can help enterprises to enhance their competitiveness. In all types of enterprises, financial leasing is a new industry and the development prospects are very good. Therefore, financial leasing companies need to establish a suitable performance management system to promote the further development of the company. But there are more performance management systems. Whether or not to choose a suitable and feasible system has become a common problem for all industries. After a long period of research, experts and scholars have given the best answer to this question-the balanced scorecard, which not only contains financial indicators, Non-financial indicators are added to enable more comprehensive analysis of data than other performance management systems. It will be a trend to promote the balanced Scorecard system in the enterprise management. This paper discusses how the financial leasing companies choose the performance management method under the economic environment of our country. Through the case of CW leasing company, the paper studies the current situation of the performance management of CW leasing company by using field investigation and other research methods. Finally, on the basis of balanced scorecard system, we construct a performance management system suitable for CW leasing company. The research content of this paper is divided into six chapters: the first chapter is the introduction, first, from the performance management, The development of financial leasing industry and balanced scorecard are introduced in three aspects: the background of the research. Secondly, by introducing the current situation of performance management and the development of balanced scorecard, the research significance is prominent, and then through the study of literature review at home and abroad, The second chapter mainly introduces the related theories of enterprise performance management, including the concept of performance, the concept of performance management and the content of performance management. The third chapter mainly introduces five common methods of performance management at home and abroad from the concept and the core content, including objective management method, individual comparison. According to the traditional performance management, the improved performance management and the balanced scorecard, the key performance indicators are divided into three aspects: 360-degree performance evaluation method and balanced scorecard, and the five methods are compared. Chapter 4th focuses on the relevant contents of the balanced scorecard system. It describes the concept of balanced scorecard, financial angle, customer perspective, This paper introduces the design of balanced Scorecard framework from three aspects of business process angle, and the principles of its implementation in enterprises. Chapter 5th is the case of CW leasing company. Firstly, it introduces the current situation of CW leasing company and its performance management, and focuses on the current situation of department and employee performance management of CW leasing company. Secondly, the existing problems are pointed out and the reasons are analyzed. Thirdly, the performance management system of CW leasing company is designed based on the balanced Scorecard system. Finally, the balanced Scorecard system implemented by CW Leasing Company is made. Chapter 6th is a summary and prospect. Summarize the conclusions and shortcomings of the study.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F832.39

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