平衡计分卡理论视角下的A矿业设备公司绩效管理研究

发布时间：2018-12-12 02:30

【摘要】：在加快推进供给侧结构性改革的经济新常态下,市场竞争态日趋激烈,为我国企业的发展带来了新的挑战,企业不得不依靠培植核心竞争力以寻求长期的可持续发展。企业绩效管理作为衡量和把控企业竞争力水平的中一项重要工作,在过去的很长一段时间内仅关注财务层面的指标,易于诱发企业的短期行为。自上世纪90年代平衡计分卡出现后,诸多非财务性指标引入进来,有助于企业的全面、长远、可持续发展。浙江湖州A矿业设备有限公司是一家集研发、设计、制造、销售、维修服务于一体的综合性矿业设备修造企业,在快速发展的过程中,绩效管理存在诸多问题,已制约其可持续发展。为此,本论文从平衡计分卡理论视角出发,对A矿业设备公司的绩效管理体系进行优化研究。论文运用SWOT分析框架对A矿业设备公司内外部环境进行综合分析,提出A矿业设备公司的矿业设备维修业务宜采取ST的整体发展战略,并将A矿业设备公司的整体战略的选择进一步落实到具体的战略举措(25项),嵌套平衡计分卡的四维象限当中,将各指标与相关责任部门形成映射,形成“平衡四维-评价指标-指标权重-负责部门”四级对照的平衡计分卡绩效考评系统。最后,为顺利实施A矿业设备公司绩效管理新的考评体系,强调要实施绩效考核管理委员会、根据绩效考核体系对公司管理人员进行培训、组织考核体系的宣传工作、绩效管理过程中的实施与控制、持续、顺畅、有效的绩效沟通、及时而精准的绩效信息反馈等保障措施。
[Abstract]:Under the new normal of accelerating supply-side structural reform, market competition is becoming more and more fierce, which brings new challenges to the development of Chinese enterprises. Enterprises have to rely on cultivating core competitiveness in order to seek long-term sustainable development. Enterprise performance management, as an important work in measuring and controlling the level of enterprise competitiveness, has focused only on financial indicators for a long time in the past, which is apt to induce the short-term behavior of enterprises. Since the emergence of the balanced Scorecard in the 1990s, many non-financial indicators have been introduced, which is helpful to the comprehensive, long-term and sustainable development of enterprises. Zhejiang Huzhou A Mining equipment Co., Ltd. is a comprehensive mining equipment repair enterprise which integrates R & D, design, manufacture, sales and maintenance and service. In the process of rapid development, there are many problems in performance management. It has restricted its sustainable development. Therefore, from the perspective of balanced scorecard theory, this paper optimizes the performance management system of A Mining equipment Company. This paper makes a comprehensive analysis of the internal and external environment of A Mining equipment Company by using the SWOT analysis framework, and puts forward that the overall development strategy of ST should be adopted in the mining equipment maintenance business of A Mining equipment Company. And further implement the selection of A Mining equipment Company's overall strategy into specific strategic measures (25 items), nesting balanced scorecards in the four-dimensional quadrant, mapping each index with relevant responsible departments, A balanced Scorecard performance evaluation system is formed in the four levels of "balance 4 D-Evaluation Indexes-Index weight-responsible departments". Finally, in order to successfully implement the new performance management evaluation system of A Mining equipment Company, it is emphasized that the performance appraisal management committee should be implemented, the company management personnel should be trained according to the performance appraisal system, and the publicity work of the appraisal system should be organized. Performance management implementation and control, continuous, smooth, effective performance communication, timely and accurate performance information feedback and other safeguards.
【学位授予单位】：江西师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.4;F272.5

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