基于BSC的H工程担保公司绩效评价体系优化研究

发布时间：2018-04-15 13:15

本文选题：工程担保行业 + 平衡计分卡　；参考：《重庆理工大学》2017年硕士论文

【摘要】：绩效评价体系是企业绩效管理的核心内容,绩效评价体系的合理与否,不仅关系到企业战略目标的达成,也影响着企业管理层及员工的积极性。然而,出于各种原因,绩效评价在我国中小企业中并未得到广泛而深入的应用,尤其表现在绩效评价体系的设置有明显的主观性、随意性、片面性。而在“工程担保”这个新兴而特殊的行业中,绩效评价的财务指标与非财务指标都明显不同于制造与流通行业,目前普遍缺乏切合担保业务特征的绩效评价体系。“平衡计分卡”因其具有战略导向性、内外平衡性、长短期互补性等特点,是当前管理会计中备受推崇的绩效管理工具,本文拟探讨“平衡计分卡”在一个工程担保公司绩效考核体系中的应用问题,为该公司提供绩效考核优化建议,期望对同类公司的绩效管理也有普适性参考价值。本文选取的案例公司是深圳市H工程担保公司。首先,对该公司实行关键业绩指标进行绩效管理的情况进行了调查分析,发现了存在的问题以及形成问题的原因。其次,针对存在的问题,结合H公司现在的战略目标、运用平衡计分卡工具,对发现的问题进行原因分析。再次,结合该公司的实践经验,从担保行业市场环境、H公司的市场定位等方面分析了绩效评价的目标,利用专家调查问卷结果对公司现有的绩效指标体系进行修正完善,并引入层次分析法对指标权重科学设置,对绩效考核反馈机制进行完善,对绩效考核预期效果进行分析,这也是本文的重心所在。最后,从绩效评价的各个方面为H公司提出相关建议,并意欲把绩效评估与薪酬改制结合起来,促进公司管理层尽心尽责,确保企业战略绩效目标的实现。本文的调查与研究,可以得出以下几点结论:首先,平衡计分卡可以有效地帮助担保企业将战略绩效转化为可操作的绩效指标体系,并自上而下地为公司员工所理解和接受。其次,完善后的基于平衡计分卡进行公司绩效考核在提升H公司短期经营绩效的同时有利于公司的长远发展。最后,绩效考核体系必须有良好的反馈机制并与奖惩、薪酬、晋升制度相配合才会整体有效。
[Abstract]:Performance evaluation system is the core content of enterprise performance management. Whether the performance evaluation system is reasonable or not is not only related to the achievement of strategic objectives, but also affects the enthusiasm of management and staff.However, for various reasons, performance evaluation has not been widely and deeply applied in the small and medium-sized enterprises of our country, especially in the setting of performance evaluation system has obvious subjectivity, randomness, one-sidedness.In the new and special industry of "engineering guarantee", the financial index and non-financial index of performance evaluation are obviously different from that of manufacturing and circulation industry, and there is a general lack of performance evaluation system suitable for the characteristics of guarantee business at present."balanced Scorecard" is a highly respected performance management tool in current management accounting because of its characteristics of strategic orientation, internal and external balance, long-term and short-term complementarity, etc.This paper discusses the application of "balanced Scorecard" in the performance appraisal system of a project guarantee company, and provides the company with suggestions for the optimization of performance appraisal. It is expected that it will also be of universal reference value to the performance management of similar companies.The case company selected in this paper is Shenzhen H Engineering guarantee Company.Firstly, the paper investigates and analyzes the performance management of key performance indicators, and finds out the existing problems and the causes of the problems.Secondly, according to the existing problems, combined with H company's current strategic objectives, using the balanced scorecard tool, the causes of the problems are analyzed.Thirdly, combined with the company's practical experience, this paper analyzes the objectives of performance evaluation from the market positioning of the guarantee industry market environment, and makes use of the results of the expert questionnaire to revise and perfect the existing performance index system of the company.And the introduction of AHP to the index weight scientific setting, performance appraisal feedback mechanism to improve the performance appraisal of the expected effect of analysis, this is the focus of this paper.Finally, from the performance evaluation of the various aspects of H company put forward relevant recommendations, and intends to combine performance evaluation with compensation reform, to promote the company management dedication to ensure the realization of corporate strategic performance goals.The investigation and research in this paper can draw the following conclusions: first, balanced scorecard can effectively help guarantee enterprises to transform strategic performance into an operational performance index system, and be understood and accepted by employees from top to bottom.Secondly, the performance evaluation based on balanced scorecard is beneficial to the long-term development of H company.Finally, the performance appraisal system must have the good feedback mechanism and the reward and punishment, the salary, the promotion system will be effective as a whole.
【学位授予单位】：重庆理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F832.39;F830.42

【参考文献】