基于平衡计分卡的DL公司绩效评价体系研究

发布时间：2018-03-31 00:17

本文选题：绩效评价　切入点：平衡计分卡　出处：《浙江理工大学》2017年硕士论文

【摘要】：随着全球经济的一体化,我国企业面临的竞争环境越来越复杂,一方面,它们要和国内的同行进行竞争,另一方面,随着越来越多国外企业来抢夺市场,它们也必须不断提升自身绩效,增强自身市场竞争力。在这样的背景下,绩效评价成为近几年我国理论界和实务界的研究热点。绩效评价有助于通过对企业各种核心能力的评价来达到“评价什么,得到什么”的目的,最终获得良好的绩效及提高企业在行业内的竞争力。然而,用什么方法进行企业绩效评价、用哪些指标来评价企业的绩效,这样的问题对每个企业而言都不同,如何选择合适的评价方法、恰当地进行绩效评价成为每个企业必须研究的内容。基于平衡计分卡来构建企业的绩效评价体系,一般主要沿用平衡计分卡这一绩效评价方法设计之初的四个层面,即财务、客户、内部流程、学习与成长,从企业的战略目标出发来构建这四个层面下相关的绩效评价指标,从而将企业的战略目标与企业的绩效评价融为一体,提高企业的内部凝聚力,增强企业的市场竞争力。本文以DL公司为研究对象,构建基于平衡计分卡的DL公司绩效评价体系。首先对绩效评价及平衡计分卡等理论进行综述,为后续论文的进行提供理论依据。接着简要分析了DL公司绩效评价现状,并指出了当前DL公司绩效评价存在的主要问题。然后通过对DL公司战略目标的分析绘制出企业的战略地图,确定基于平衡计分卡的DL公司绩效评价体系的各级指标,并运用层次分析法计算确定各个指标的权重。在完成DL公司的绩效评价体系构建之后,本文利用该体系对DL公司开展了绩效评价,并进行两个阶段的绩效评价对比与分析,总结DL公司绩效评价体系实施的结果,分析DL公司绩效评价体系实施过程中的问题并提出未来的改进策略。
[Abstract]:With the integration of the global economy, Chinese enterprises are facing a more and more complex competitive environment. On the one hand, they have to compete with their domestic counterparts, on the other hand, as more and more foreign enterprises come to seize the market, They must also continuously improve their own performance and enhance their market competitiveness. In this context, In recent years, performance evaluation has become a hot research topic in the field of theory and practice in our country. Performance evaluation is helpful to achieve the purpose of "what to evaluate and what to get" through the evaluation of various core competencies of enterprises. However, the question of how to evaluate the performance of the enterprise and which indicators to evaluate the performance of the enterprise is different for each enterprise. How to choose the appropriate evaluation method and how to evaluate the performance properly becomes the content that every enterprise must study. Based on the balanced scorecard to construct the performance evaluation system of the enterprise. Generally, the balanced Scorecard is mainly used to design the four levels of performance evaluation method, that is, finance, customer, internal process, learning and growth, starting from the strategic objectives of the enterprise to build the performance evaluation indicators under these four levels. In order to integrate the strategic objectives of enterprises with the performance evaluation of enterprises, improve the internal cohesion of enterprises, enhance the market competitiveness of enterprises. The performance evaluation system of DL Company based on balanced Scorecard is constructed. Firstly, the theories of performance evaluation and balanced Scorecard are summarized to provide the theoretical basis for the subsequent papers. Then, the present situation of performance evaluation of DL Company is briefly analyzed. The main problems of DL company performance evaluation are pointed out. Then the strategic map of DL company is drawn by analyzing the strategic objectives of DL company, and the indexes of DL company performance evaluation system based on balanced scorecard are determined. After completing the construction of DL company's performance evaluation system, this paper makes use of this system to carry out the performance evaluation of DL company, and carries on the comparison and analysis of the two stages' performance evaluation. This paper summarizes the results of the implementation of DL company's performance evaluation system, analyzes the problems in the implementation of DL company's performance evaluation system and puts forward future improvement strategies.
【学位授予单位】：浙江理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4

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