低碳经济下D集团五维平衡计分卡应用研究

发布时间：2018-04-15 04:02

本文选题：低碳经济 + 五维平衡计分卡　；参考：《天津商业大学》2017年硕士论文

【摘要】：在经济飞速发展,市场不断变化的今天,企业要谋求良性的持久发展,拥有核心竞争力,需要现代化的经营模式和管理方法。管理会计的发展推动出了绩效评价这一管理工具的发展,作为辅助企业管理的有效手段,如何将合适的绩效评价体系应用到企业当中是许多专家学者共同研究的方向。平衡计分卡作为一套科学、全面的绩效评价体系可以帮助企业贯彻执行战略目标,促进企业长远利益的达成。为适应全球都在提倡的“低能耗”、“低排放”、“低污染”的低碳经济发展理念。企业应该重视自身经营发展对资源环境的影响,兼顾经济与环境的统一发展。白酒行业在推动区域经济发展中发挥着重要的作用,属于地域生态资源型特色产业,对自然环境有很强的依赖性,更需要对资源环境多加关注。因此,传统四维的平衡计分卡应进行适当的延伸,增设第五维度即:资源与环境。D集团在面临行业调整和外来品牌的冲击下,一直在进行内部的不断调整改进。引入五维平衡计分卡这种较现代的绩效评价体系,一方面有利于企业战略目标的尽快达成,实现经济利益最大化。另一方面有利于对公司各个方面的绩效管控,督促公司肩负起社会责任。本文首先介绍研究背景和研究意义,阐述相关的理论基础,包括低碳经济理论,绩效评价的常用方法,平衡计分卡理论和第五维度的拓展。其次阐述D集团绩效评价的现行方案,剖析出该公司现行绩效评价体系体现出来的四方面问题并归结原因,针对现行不系统和不完善的绩效评价体系,提出构建五维平衡计分卡的必要性。再次,提出五维平衡计分卡的构建原则,建立各维度的具体指标并分配权重。最后列示出实施流程,提出运行的保障措施。
[Abstract]:With the rapid development of economy and the constant change of market, enterprises need modern management mode and management method to seek good and lasting development and have core competitiveness.The development of management accounting has promoted the development of performance evaluation as a management tool. As an effective means to assist enterprise management, how to apply the appropriate performance evaluation system to enterprises is a common research direction of many experts and scholars.As a set of scientific and comprehensive performance evaluation system, balanced scorecard can help enterprises implement strategic goals and promote the achievement of long-term interests.In order to adapt to the "low energy consumption", "low emissions", "low pollution" low carbon economic development concept advocated all over the world.Enterprises should pay attention to the impact of their own management and development on resources and environment, and give consideration to the unified development of economy and environment.Liquor industry plays an important role in promoting the development of regional economy. It belongs to the characteristic industry of regional ecological resources and has a strong dependence on the natural environment and needs more attention to the resources and environment.Therefore, the traditional four-dimensional balanced scorecard should be properly extended, adding the fifth dimension: resource and environment .D group has been making internal adjustment and improvement under the impact of industry adjustment and foreign brands.The introduction of five-dimensional balanced scorecard is a more modern performance evaluation system, on the one hand, it is beneficial to achieve the strategic goal as soon as possible and to maximize the economic benefits.On the other hand, it is conducive to the performance control of all aspects of the company, urging the company to shoulder social responsibility.This paper first introduces the research background and research significance, including the theory of low-carbon economy, common methods of performance evaluation, balanced scorecard theory and the development of the fifth dimension.Secondly, the paper expounds the current scheme of D group performance evaluation, analyzes the four problems embodied in the current performance evaluation system of D Group, and summarizes the reasons, aiming at the current unsystematic and imperfect performance evaluation system.The necessity of constructing five-dimensional balanced scorecard is put forward.Thirdly, the construction principle of five-dimensional balanced scorecard is put forward, and the specific indexes of each dimension are established and the weights are allocated.Finally, the implementation process is listed, and the safeguard measures are put forward.
【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】：F426.82

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