基于平衡计分卡的KD乳业公司绩效评价体系研究

发布时间：2018-04-06 06:25

本文选题：平衡计分卡　切入点：绩效评价　出处：《西安石油大学》2017年硕士论文

【摘要】：近年来我国乳制品行业处于内忧外患的境地,国外产品的侵入,国内产品质量不被认可,使得我国乳制品企业的生存环境日益复杂和困难。面对如此激烈而又艰难的竞争环境,乳制品企业想要在市场竞争中占有一席之地就必须清楚地认识企业自身所处的环境,并不断进行战略调整,追踪其战略部署的效果。而对于战略部署的效果如何评价这一问题,就需要企业根据自身发展情况建立相应的绩效评价体系。平衡计分卡作为一种综合绩效评价工具,它综合了财务、客户、内部流程、学习和成长四个维度,以财务维度为侧重点,并将公司战略管理引入绩效评价中,多角度衡量企业绩效。本文采用理论与实例相结合的方法。首先对平衡计分卡的相关理论背景予以介绍,结合KD乳业公司行业环境及自身情况,对其绩效评价现状进行分析并指出存在的问题,进而引出了平衡计分卡实施的必要性和可行性。然后通过对KD乳业公司的发展愿景和总战略目标的剖析分解,从财务、客户、内部流程及学习与发展四个维度出发细化了KD乳业公司在各维度的战略目标,并绘制出了战略地图,根据企业战略目标细化到各部门各员工,最后利用专家打分法和层次分析法对评价指标分配权重,并使用所设计的平衡计分卡为KD乳业公司2012年-2015年业绩进行打分,分析得出KD乳业公司4个年度中各维度的工作业绩情况,进而为KD乳业公司提出改进措施以帮助改善公司的经营管理,增强公司的竞争实力,为公司带来价值增值。
[Abstract]:In recent years, the dairy industry in our country is in the situation of internal and external problems, the invasion of foreign products, the quality of domestic products is not recognized, which makes the living environment of dairy enterprises in our country increasingly complex and difficult.In the face of such a fierce and difficult competitive environment, if dairy enterprises want to occupy a place in the market competition, they must clearly understand the environment in which the enterprises themselves are located, and constantly carry out strategic adjustments to track the effect of their strategic deployment.How to evaluate the effect of strategic deployment requires enterprises to establish a corresponding performance evaluation system according to their own development.As a comprehensive performance evaluation tool, the balanced Scorecard integrates the four dimensions of finance, customer, internal process, learning and growth, focusing on the financial dimension, and introduces corporate strategic management into performance evaluation.Multi-angle measurement of corporate performance.The method of combining theory with example is adopted in this paper.First of all, the paper introduces the relevant theoretical background of balanced scorecard, analyzes the current situation of performance evaluation and points out the existing problems, combined with the industry environment and its own situation of KD Dairy Company.The necessity and feasibility of implementing balanced scorecard are also introduced.Then through the development vision of KD Dairy Company and the analysis of the overall strategic objectives of decomposition, from the financial, customer, internal processes and learning and development of four dimensions to refine the strategic objectives of KD Dairy Company in each dimension,The strategic map is drawn and detailed to the staff of every department according to the strategic goal of the enterprise. Finally, the weight of the evaluation index is assigned by using the expert scoring method and the Analytic hierarchy process (AHP).Using the designed balanced scorecard to score KD Dairy Company's performance from 2012 to 2015, the work performance of KD Dairy Company in four years was analyzed.Further, it puts forward the improvement measures for KD Dairy Company to help improve the management of the company, strengthen the competitive strength of the company, and bring value added to 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】：F426.82;F272.5

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