平衡计分卡在T港集团本部绩效管理中的应用研究

发布时间：2018-04-27 04:03

本文选题：平衡计分卡 + 绩效管理　；参考：《大连海事大学》2017年硕士论文

【摘要】：随着国际形势进入深度调整与再平衡,国内经济形势告别了数十年的高增长态势,港口行业也面临着产能过剩的局面,传统港口装卸收入增长乏力,而成本压力不断攀升,经济效益的提升遇到了前所未有的困难。随着T港集团公司整体发展增速的趋缓,企业如何将战略转化为行动,如何提高核心竞争力,如何提高内部管理的驱动力,集团公司本部在公司整体发展中起到了至关重要的作用。如何发挥集团公司本部在集团整体发展中的管理、带动作用,建立一套科学有效的绩效管理方案是一种行之有效的途径。绩效管理思想在国外已有上百年的发展,相关的绩效管理体系亦非常成熟,而国内绩效管理是在改革开放以后才提出的,尤其在九十年代末期国家层面才开始在国有企业中推行绩效评价。目标管理法、关键绩效指标法、360度考核法、经济增加值、平衡计分卡法等是作为绩效管理的常用方法。平衡计分卡的指标设计有其独到之处,围绕着财务、客户、内部、学习与成长四个维度,形成一整套的衡量体系,它反映了短期和长期目标、财务和非财务指标、滞后和领先指标、外部和内部业绩均衡,而且四个层面正向是层层深入,反向则是一种因果关系。T港的绩效管理,在曾经的过往阶段,发挥了一定的作用,但以目前的形式、环境看,已明显达不到企业战略实现、现代企业经营管理的需求。本文以绩效管理的逻辑思维,将平衡计分卡理论做为战略实现、绩效管理指标设计的实施指引,对T港本部进行了绩效管理的诊断与探究。基于平衡计分卡理论,以“世界一流企业”战略和“长期股东价值”的实现为基础,绘制了企业战略地图,在此基础上,对绩效管理指标进行了全方位、多角度的设计。本文绩效管理指标的设计,充分考虑收入、市场、客户、员工、系统等传统指标,又结合目前港口企业面临的各种形式,制定如装卸收入增长率、环渤海市场占有率、战略合作项目、安全事故降低率等对T港比较有针对性的特色二级指标。本文还结合国企特色,对新方案实施的流程,可能存在的风险及应对措施,进行了一一阐述,力图极大的提升本文在T港集团本部绩效管理中的可操作性。希望本文的写作,能对平衡计分卡在港口企业绩效管理中的应用起到一定的参考、借鉴作用。
[Abstract]:With the international situation entering deep adjustment and rebalancing, the domestic economic situation has bid farewell to the high growth situation of decades, the port industry is also facing the situation of overcapacity, the traditional port loading and unloading revenue growth is weak, and the cost pressure is constantly rising. The promotion of economic benefits has encountered unprecedented difficulties. As the overall growth rate of T Port Group Company slows down, how to transform strategy into action, how to improve core competitiveness, how to improve the driving force of internal management, Group headquarters in the overall development of the company played a vital role. It is an effective way to give full play to the management and driving effect of the group headquarters in the whole development of the group and to establish a set of scientific and effective performance management scheme. The thought of performance management has been developed for more than a hundred years abroad, and the related performance management system is also very mature, and the domestic performance management has been put forward only after the reform and opening up. Especially in the late 1990 s, the national level began to implement performance evaluation in state-owned enterprises. Objective management method, key performance index method, 360-degree evaluation method, economic added value, balanced scorecard method are commonly used as performance management methods. The index design of the balanced scorecard has its own unique features, which revolve around the four dimensions of finance, customer, interior, learning and growth, and form a whole set of measurement systems, which reflect short-term and long-term goals, financial and non-financial indicators. Lagging and leading indicators, external and internal performance balance, and the four levels of positive and deep layers, the reverse is a causal relationship, T port performance management, in the past stage, played a certain role, but in the current form, Environment, has obviously not reached the realization of enterprise strategy, modern business management needs. Based on the logical thinking of performance management, this paper takes the balanced Scorecard theory as the strategic realization and the implementation guide of performance management index design, and makes a diagnosis and exploration of performance management in T Port. Based on the balanced scorecard theory and the realization of the strategy of "world class enterprise" and "long-term shareholder value", the paper draws the strategic map of the enterprise, and on this basis, designs the performance management index in all directions and from various angles. In this paper, the design of performance management indicators, fully consider the revenue, market, customers, employees, systems and other traditional indicators, combined with the current port enterprises facing various forms, such as loading and unloading revenue growth rate, market share around the Bohai Sea, Strategic cooperation projects, safety accident reduction rate and other targeted T-port characteristics of secondary indicators. This article also combined with the characteristics of state-owned enterprises, the implementation of the new program process, possible risks and countermeasures, described one by one, trying to greatly improve this article in the T Port Group headquarters performance management operability. I hope that the writing of this paper can play a certain reference and reference role in the application of balanced scorecard in port enterprise performance management.
【学位授予单位】：大连海事大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F552.6

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