平衡计分卡在山东家家悦集团绩效评价的应用研究

发布时间：2018-10-17 16:38

【摘要】：绩效评价是企业关注的重要课题。科学合理的绩效评价体系不仅可以反映企业的经营发展成果,而且可以为企业的发展提供指导,对推动企业战略目标的实现起着至关重要的作用。平衡计分卡就是一个很好的绩效评价工具。它是以企业的战略为导向,将企业的短期绩效与长远利益相结合,对企业的绩效进行更科学的评价。与传统的绩效评价方法相比,平衡计分卡能够比较全面系统地反映企业的经营状况,符合现代企业的经营管理要求。本文以山东家家悦集团为研究对象,阐述了平衡计分卡在该零售企业的应用。首先,本文对绩效评价、平衡计分卡的相关理论进行回顾,主要包括对绩效和绩效评价的界定、绩效评价的基本理论、绩效评价的作用及常用的绩效评价方法进行介绍,而对于平衡计分卡,主要是围绕其产生的背景、主要内容、平衡作用、适用条件、设计流程这几个方面对平衡计分卡进行介绍;其次,阐述了家家悦集团绩效评价方法的现状,并对其存在的缺陷做出分析,指出平衡计分卡在该集团实施的可行性,为下一步确定平衡计分卡引入到家家悦集团做出指导,并为其设计出平衡计分卡体系的框架;然后,对家家悦集团基于平衡计分卡的绩效评价体系的构建进行了详细的阐述,从战略目标的确定、战略地图的绘制到绩效评价指标的设计,再到指标权重的确定,为家家悦集团构建了一套完整的适合于该企业的绩效评价体系,并通过对平衡计分卡绩效评价体系实施过程中的几点问题进行探讨,为保证平衡计分卡在该集团的有效实施提出建议。最后对本文做出总结和展望。
[Abstract]:Performance evaluation is an important topic of enterprise's concern. The scientific and reasonable performance evaluation system can not only reflect the business development achievements of enterprises, but also provide guidance for the development of enterprises, which plays an important role in promoting the realization of enterprise strategic objectives. The balanced scorecard is a good performance appraisal tool. It is based on the strategy of the enterprise, combines the short-term performance of the enterprise with long-term interests, and makes a more scientific evaluation on the performance of the enterprise. Compared with the traditional performance evaluation method, the balanced scorecard can systematically reflect the business situation of the enterprise and meet the management requirements of modern enterprises. Taking Shandong Family Yue Group as the research object, this paper expounds the application of balanced scorecard in the retail enterprise. Firstly, this paper reviews the theory of performance evaluation and balanced scorecard, mainly including the definition of performance and performance evaluation, the basic theory of performance evaluation, the function of performance evaluation and the common performance evaluation method, while for the balanced scorecard, This paper introduces the balance score card mainly about the background, main content, balance function, application condition and design flow generated by it. Secondly, the present situation of the performance evaluation method of Family Yue Group is expounded, and the existing defects are analyzed. It is pointed out that the balanced scorecard is feasible in the implementation of the group, the next step is to determine the balance scorecard to be introduced to the family Yuyue Group for guidance, and the framework of the balanced scorecard system is designed. Then, The construction of the performance evaluation system based on the balanced scorecard is explained in detail, from the definition of the strategic objective, the drawing of the strategic map to the design of the performance evaluation index, and the determination of the index weight. A complete set of performance evaluation system suitable for the enterprise is set up for the family Yue Group, and some problems in the implementation of the performance evaluation system of the balanced scorecard are discussed in order to ensure the balanced scorecard to make suggestions on the effective implementation of the group. Finally, we summarize and look forward to this paper.
【学位授予单位】：江苏科技大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721.7;F715.5

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