基于平衡计分卡的C铝业公司绩效评价体系研究

发布时间：2018-03-13 04:31

本文选题：平衡计分卡　切入点：战略　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济全球化导致企业的竞争之间日益激烈,原来企业管理模式已经不再适应公司经济的高速发展,现在企业规模不断的扩张也对公司的管理者提出了新的要求,这些都在迫使我们的企业不断创新,发展模式寻求变革,内部管理要不断变化,企业需要不停的探索和研究怎么样实现企业战略目标以及持续发展的方法。作为一种先进的绩效评价工具,平衡计分卡已经逐渐被我国的很多知名公司所接受。目前,我国电解铝企业的绩效评价体系存在着很多弊端和不足,为了解决目前电解铝行业在绩效评价上存在的问题,本文将基于平衡计分卡理论为C铝业公司建立新型的绩效评价体系,将平衡计分卡理念应用到C铝业公司的绩效评价实践中,试着去建立一个新的绩效评价系统。本文首先介绍了研究平衡计分卡的背景和意义,另外分析了关于平衡计分卡的国内外研究现状。其次本文对绩效评价的相关理论予以介绍,结合了C铝业公司的经营现状及绩效评价现状,分析了C铝业公司实施基于平衡计分卡的绩效评价体系的必要性和可行性。然后,分析了C铝业公司的战略规划目标以及它的绩效驱动因素,由此制定了C铝业公司的绩效评价指标体系,包括平衡计分四个层面的指标选取。本文运用层次分析法确定指标的权重,运用综合评价法确定最终的综合绩效分数。然后将上述的绩效评价方法分别评价了2016年、2015年C铝业公司经营状况,并进行比较和分析,指出改进意见。最终结论为:基于平衡计分卡的绩效评价体系具有传统的绩效评价不具有的优点,可以弥补原来绩效评价系统的不足。本文的研究证明了把平衡计分卡引入到C铝业公司的绩效评价体系中是可行的,而且是有效的。在具体实施的过程中,对比分析了C铝业公司2016/2015年的经营情况,分析出来各自在管理上的优势和缺点,明确了在以后需要重点关注的方向,最终将评价结果中的不利因素转化为有利的因素,以评价来促进公司的发展、改善公司的绩效,从而提高公司的整体竞争力。
[Abstract]:With the economic globalization leads to the increasingly fierce competition between enterprises, the original enterprise management mode has not adapt to the rapid development of economy, enterprise scale unceasing expansion, now also on the company's management put forward new demands, these are forcing our enterprise innovation and development model to seek change, changing the internal management of enterprises. Need to constantly explore and study how to realize the enterprise strategic target and method of sustainable development. As an advanced tool of performance evaluation, the balanced scorecard has been China's many well-known companies to accept. At present, the performance evaluation system of China's electrolytic aluminum enterprises has a lot of shortcomings and deficiencies, to solve the problems in the performance evaluation on electrolytic aluminum industry's current problems, the Balanced Scorecard theory to establish the performance evaluation model of the system of C Aluminum Inc based on the The practice of performance evaluation of Balanced Scorecard concept applied to C Aluminum Inc, try to establish a new performance evaluation system. This paper first introduces the research background and significance of the balanced scorecard, this paper also analyzes a scorecard research status at home and abroad. Secondly, balance related theories of performance evaluation are introduced, combined with the the current status and evaluation of performance management of C Aluminum Inc, analyzes the necessity and feasibility of implementing C Aluminum Inc performance evaluation system based on the balanced scorecard. Then, analyzes the strategic planning target of C Aluminum Inc and its performance driving factors, which developed the C Aluminum Inc performance evaluation index system, including selection of balanced scorecard four a level indicator. This paper uses AHP to determine the weight of indicators, determine the comprehensive performance of the final score using the comprehensive evaluation method. Then the The performance evaluation methods were evaluated in 2016, 2015 C Aluminum Inc operating conditions, by comparison and analysis, pointed out the improvement suggestions. The final conclusion is: the advantages of the performance evaluation system based on Balanced Scorecard with traditional performance evaluation does not have, can make up for the deficiencies of the original performance evaluation system. This paper proves that the Balanced Scorecard the card is introduced into the performance evaluation system of C Aluminum Inc is feasible, but also effective. In the course of implementation, comparison and analysis of the operation of C Aluminum Inc in 2016/2015, analyzed the advantages and disadvantages of the free management, clear after the need to focus on the direction of the final evaluation results, unfavorable factors the transformation of the favorable factors in the evaluation to promote the development of the company, improve the company's performance, so as to improve the overall competitiveness of the company.

【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】：F426.32;F272.5

【相似文献】