青岛啤酒EVA-BSC绩效评价案例研究

发布时间：2018-04-15 16:40

本文选题：EVA + BSC　；参考：《哈尔滨商业大学》2017年硕士论文

【摘要】：近年来,随着我国经济的高速飞跃,市场环境越来越复杂且充满变动,一个能够实现监督和指导企业日常运营的评价系统备受企业青睐,这就是企业的绩效评价系统。绩效评价经历了成本绩效到财务绩效到现代绩效评价三个阶段。现代绩效评价系统主要有BCS和EVA两种。BSC绩效评价体系出发于企业的战略高度,分别从四个维度来综合评价企业的业绩,揭示企业价值的影响动因,有利于企业的管理、经营及决策。EVA绩效评价体系关注股权资本成本,这符合企业的股东价值最大化理念,同时也避免了会计信息失真,可以更客观的评价企业经营业绩。我国企业在EVA-BSC的新型绩效评价体系方面的实践尚浅,还存在很多问题,一下将会通过双方的优劣势分析,探讨二者相整合的绩效评价体系,并且以青岛啤酒为例,介绍明确战略目标,进行战略分析和构建战略地图,总结结论,深入探究其优越性。文中首先对绩效评价的相关理论、概念、发展历程和具体内容进行介绍,分别分析出EVA、BSC各自进行绩效评价的优劣势、同一性和互补性,从而归纳出双方结合可行性的结论,奠定EVA的BSC绩效评价体系的具体思路。在对青岛啤酒进行案例分析时,对青岛啤酒的概况进行详实的介绍,同时分析了青岛啤酒绩效评价体系的运行情况,对其进行了具体分析,总结出经验,以期对其他企业提供科学的绩效评价经验与建议。
[Abstract]:In recent years, with the rapid development of China's economy, the market environment is more and more complex and full of changes. An evaluation system which can supervise and guide the daily operation of enterprises is favored by enterprises, which is the performance evaluation system of enterprises.Performance evaluation has experienced three stages: cost performance, financial performance and modern performance evaluation.There are two kinds of performance evaluation system in modern performance evaluation system, I. E. BCS and EVA, which are based on the strategic height of the enterprise. It evaluates the performance of the enterprise from four dimensions, reveals the influence of the enterprise value, and is beneficial to the management of the enterprise.Management and decision. Eva performance evaluation system pays close attention to the cost of equity capital which accords with the idea of maximizing shareholder value and avoids the distortion of accounting information.The practice of Chinese enterprises in the new performance evaluation system of EVA-BSC is still shallow, and there are still many problems. Through the analysis of the advantages and disadvantages of both sides, we will discuss the performance evaluation system that integrates the two systems, and take Tsing Tao Beer as an example.This paper introduces the clear strategic objectives, carries on the strategic analysis and constructs the strategic map, summarizes the conclusion, and probes into its superiority in depth.This paper first introduces the relevant theories, concepts, development history and specific contents of performance evaluation, analyzes the advantages and disadvantages, identity and complementarity of EVABSC performance evaluation, and concludes the feasibility of combining the two sides.Lay down the concrete train of thought of BSC performance evaluation system of EVA.In the case study of Tsing Tao Beer, the general situation of Tsing Tao Beer is introduced in detail. At the same time, the performance evaluation system of Tsing Tao Beer is analyzed, and the experience is summed up.With a view to other enterprises to provide scientific performance evaluation experience and advice.
【学位授予单位】：哈尔滨商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F406.7;F426.82

【参考文献】