平衡计分卡在D公司绩效管理体系中的应用研究
发布时间：2018-10-26 12:57
【摘要】：伴随着经济全球化和自由贸易的快速发展,我国经济在过去的几年获得了飞速的发展,并取得了举世瞩目的成绩。然而近几年来,由于全球经济放缓,我国经济下行压力也逐渐加大,GDP增速逐渐降低。这使得国内企业生存环境恶化,面对这种困境越来越多的企业开始重视战略管理,力图能够将自己所拥有的资源管理到位,从而在激烈的竞争环境中获得生存。企业绩效管理是企业管理的重要组成部分。随着企业管理层对绩效管理要求的不断提高,平衡计分卡逐渐应用开来。平衡计分卡是一种比较先进的企业绩效管理工具,它除了关注企业的财务层面,同时也把非财务层面考虑进来,使企业管理者能够更加宏观、综合地把控企业的运行情况。本文以D公司为例,对平衡计分卡的实施进行研究。D公司作为智能监控设备的研发和生产企业,站在了我国互联网技术发展的前沿,本文的研究对于平衡计分卡在高新企业的应用具有一定的借鉴意义。本文首先阐述了研究的意义,对国内外的研究背景进行了论述,总结了前人的研究经验。其次对绩效管理体系和平衡计分卡理论进行了介绍,包括平衡计分卡的四个维度和战略地图。第三部分是对D公司的情况以及现行绩效体系进行了介绍,并分析了现行绩效管理体系存在的不足和问题。第四部分是为D公司设计了平衡计分卡体系,包括对D公司进行战略分析、战略地图设计、各层次平衡计分卡设计以及绩效管理体系实施的保障措施。最后对本论文进行了总结,得出了启示。
[Abstract]:With the rapid development of economic globalization and free trade, China's economy has achieved rapid development in the past few years, and has made remarkable achievements. However, in recent years, due to the global economic slowdown, China's economic downward pressure gradually increased, GDP growth rate gradually decreased. In the face of this dilemma, more and more enterprises begin to attach importance to strategic management, and try to manage their own resources in place to survive in the fierce competition environment. Enterprise performance management is an important part of enterprise management. With the continuous improvement of performance management requirements, balanced scorecard is gradually applied. Balanced Scorecard is a kind of advanced enterprise performance management tool, which not only pays attention to the financial level of the enterprise, but also takes the non-financial aspect into account, so that the enterprise manager can control the operation of the enterprise more macroscopically and synthetically. This paper takes D Company as an example to study the implementation of balanced Scorecard. As a research and development and production enterprise of intelligent monitoring equipment, D Company stands at the forefront of the development of Internet technology in China. The research in this paper has some reference significance for the application of balanced scorecard in high-tech enterprises. In this paper, the significance of the research is first expounded, the research background at home and abroad is discussed, and the previous research experiences are summarized. Secondly, the system of performance management and the theory of balanced scorecard are introduced, including the four dimensions of balanced scorecard and the strategic map. The third part introduces the situation of company D and the current performance system, and analyzes the shortcomings and problems of the current performance management system. The fourth part is the design of balanced scorecard system for company D, including strategic analysis, strategic map design, balanced scorecard design and performance management system implementation measures. Finally, this paper is summarized, and the enlightenment is obtained.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F426.6
本文编号：2295790
[Abstract]:With the rapid development of economic globalization and free trade, China's economy has achieved rapid development in the past few years, and has made remarkable achievements. However, in recent years, due to the global economic slowdown, China's economic downward pressure gradually increased, GDP growth rate gradually decreased. In the face of this dilemma, more and more enterprises begin to attach importance to strategic management, and try to manage their own resources in place to survive in the fierce competition environment. Enterprise performance management is an important part of enterprise management. With the continuous improvement of performance management requirements, balanced scorecard is gradually applied. Balanced Scorecard is a kind of advanced enterprise performance management tool, which not only pays attention to the financial level of the enterprise, but also takes the non-financial aspect into account, so that the enterprise manager can control the operation of the enterprise more macroscopically and synthetically. This paper takes D Company as an example to study the implementation of balanced Scorecard. As a research and development and production enterprise of intelligent monitoring equipment, D Company stands at the forefront of the development of Internet technology in China. The research in this paper has some reference significance for the application of balanced scorecard in high-tech enterprises. In this paper, the significance of the research is first expounded, the research background at home and abroad is discussed, and the previous research experiences are summarized. Secondly, the system of performance management and the theory of balanced scorecard are introduced, including the four dimensions of balanced scorecard and the strategic map. The third part introduces the situation of company D and the current performance system, and analyzes the shortcomings and problems of the current performance management system. The fourth part is the design of balanced scorecard system for company D, including strategic analysis, strategic map design, balanced scorecard design and performance management system implementation measures. Finally, this paper is summarized, and the enlightenment is obtained.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F426.6
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