平衡计分卡在RC公司战略绩效评价中的应用研究

发布时间：2018-03-01 00:27

本文关键词： 平衡计分卡战略管理绩效评价　出处：《山东师范大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着企业的不断发展,绩效评价显得越来越重要。如果不能建立科学合理的绩效评价体系,不但完不成企业的战略目标,还可能损害整个公司的战略实施。平衡计分卡作为一种科学的战略管理和绩效评价方法,将评价过程和企业战略结合起来,越来越受到专家和学者的关注,但是目前对平衡计分卡应用体系的研究较少。如何从企业战略出发,把绩效评价指标层层分解到平衡计分卡的四个维度,进而建立一套完整的、具有可操作性的平衡计分卡进行战略绩效评价显得尤为迫切,而这正是文本进行研究的出发点。本文的创新点是平衡计分卡理论运用于绩效评价的系统型应用研究,在现实层面解决了理论研究居多,实证研究较少的问题,同时本文选取的研究企业RC公司所属的房地产行业也具有一定的开拓性,更重要的是本文是系统性的研究平衡计分卡在绩效评价的应用,从战略目标制定,到目标的逐层分解为企业各层级以致每名员工的目标,并明确衡量和评价指标,采用采用层次分析法,让指标权重更加科学合理,整体研究构建了一套应用体系方法具有现实的应用价值本文在写作过程中使用了理论分析和案例分析结合的方法,构建了RC公司的绩效评价体系。研究框架是从理论分析的基础上,重点在案例分析部分着重在应用体系构建和运用展开。具体为在理论分析方面,梳理了绩效评价和平衡计分卡相关理论,为后期的案例研究提供理论支撑。在核心的案例分析部分选择了RC公司作为研究样本,介绍了公司情况、组织架构以及面临的战略环境,同时分析了公司在绩效评价的做法以及存在的问题。面对存在的问题,本文提出用平衡计分卡的方式解决,重点分析了RC公司运用平衡计分卡的条件和基本原则,建立了RC公司基于平衡计分卡的绩效评价体系。具体来说,通过确定企业战略目标、绘制战略地图,进而建立与战略相关的公司级计分卡指标;借助层次分析法进行指标权重的设计;将公司级计分卡分解至部门和个人;阐述不同指标的目标值设定方法;提出绩效评价计算方法和绩效评价的一般实施流程;制定RC公司的基本激励形式,连结平衡计分卡与公司的激励机制以保证公司目标与个人目标的一致;重视对绩效评价体系的适时完善和更新。本文提出了保障措施,主要是从完善沟通和教育计划、建立IT平台、完善内部环境、建立平衡计分卡实施组织等。最后,介绍了平衡计分卡初期运用的情况,总结经验并找到进一步研究的方向。
[Abstract]:With the continuous development of enterprises, performance evaluation is becoming more and more important. If we can not establish a scientific and reasonable performance evaluation system, not only can not complete the strategic objectives of the enterprise, As a scientific method of strategic management and performance evaluation, the balanced Scorecard (BSC), which combines the evaluation process with the corporate strategy, has attracted more and more attention from experts and scholars. However, there is little research on the application system of balanced scorecard. How to decompose the performance evaluation index layer by layer into four dimensions of balanced scorecard from enterprise strategy, and then establish a complete set of, The operational balanced Scorecard for strategic performance evaluation is particularly urgent, and this is the starting point of the text research. The innovation of this paper is that the balanced Scorecard theory is applied to the systematic application research of performance evaluation. At the practical level, it solves the problem of the majority of theoretical research and less empirical research. At the same time, the research on the real estate industry belonging to RC company is also of a certain pioneering nature. More importantly, this paper is a systematic study of the application of balanced scorecard in performance evaluation, from strategic goal formulation to goal level decomposition into the enterprise level and every employee's goal, and clearly measure and evaluate the indicators. Adopting the Analytic hierarchy process to make the index weight more scientific and reasonable, the whole research has constructed a set of application system method has the realistic application value this article has used the method of combining the theory analysis and the case analysis in the writing process. This paper constructs the performance evaluation system of RC Company. The research framework is based on the theoretical analysis, and focuses on the case analysis part, which focuses on the construction and application of the application system. Combing the relevant theories of performance evaluation and balanced scorecard to provide theoretical support for the later case study. In the core case analysis part, select RC company as the research sample, introduce the company situation, At the same time, the paper analyzes the practice and problems in performance evaluation of the company. In the face of the existing problems, this paper proposes to use balanced scorecard to solve the problems. Based on the analysis of the conditions and basic principles of balanced scorecard, the performance evaluation system of RC company based on balanced scorecard is established. Then the company grade scorecard index related to strategy is established; the index weight is designed with the help of analytic hierarchy process; the company grade scorecard is decomposed into departments and individuals; the target value setting method of different indexes is expounded. The paper puts forward the performance evaluation calculation method and the general implementation process of performance evaluation, formulates the basic incentive form of RC company, links the balanced scorecard and the incentive mechanism of the company to ensure the consistency between the company's goal and the individual's goal. Attention should be paid to the timely improvement and updating of the performance evaluation system. This paper puts forward some safeguard measures, including improving communication and education plan, establishing IT platform, perfecting internal environment, establishing balanced Scorecard implementation organization and so on. This paper introduces the initial application of balanced scorecard, summarizes the experience and finds out the direction of further research.
【学位授予单位】：山东师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F299.233.4

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