基于平衡计分卡的Y集团公司绩效管理研究

发布时间：2018-02-28 14:54

本文关键词： 绩效考核平衡计分卡绩效管理体系设计　出处：《云南财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：在战略规划越来越受到中国企业关注的同时,西方企业开始关注战略执行,而战略绩效管理对战略执行起着至关重要的作用,平衡计分卡作为战略绩效管理的核心工具,经历了近30年的发展历程,现在被越来越多的企业所接受并使用。平衡计分卡最早由哈佛商学院的教授罗伯特卡普兰与复兴全球战略集团的总裁诺顿提出,它的出现将公司的战略制定与绩效管理结合起来,打破了传统的以财务指标为考核的局限性,从财务与非财务两个不同方面衡量企业业绩,并从财务、客户、内部运营、学习与发展四个维度来指导制定目标。Y集团公司作为省属重要国有企业之一,从2005年成立总资产16亿元发展到了2016年总资产2000亿元,“十三五”期间力争在2018年进入中国企业500强,“十三五”末实现收入800亿,进入中国企业400强。11年的发展时间Y集团公司经历了市场化(以代建为主)、金融化(土地一级开发与单一城市开发)、国际化(城市综合配套)三个阶段。经过这11年的快速发展,公司在各大业务板块中取得了不错的成绩,Y集团从表面上看收入和净利润获得了大幅度增长,但员工满意度不高,人才流失现象较为严重,这些问题集中反映出Y集团在人力资源管理上特别是绩效管理中存在着问题。人力资源是企业的核心资源,对企业总体战略和发展目标的实现起着至关重要的作用,人力资源管理水平的高低直接关系到企业核心竞争力的提升程度;绩效管理是人力资源管理的重要内容,也是战略管理构成的一个重要因素。本文就Y集团公司绩效管理现状和实际出发,提出Y集团公司引入平衡计分卡的必要性,结合SWOT分析法绘制了Y集团公司战略地图,并在集团层面与部门层面分别制定了平衡计分卡,目的是希望将公司战略与平衡计分卡相互关联,在引入平衡计分卡后能够让高层管理人员更加合理地配置资源;有助于完善内部运营;激发员工工作主动性从而提高绩效水平,最终确保公司战略的实现。本文的新意在于通过研究,从平衡计分卡四个维度出平衡计分卡与激励理论、创新理论、内控理论之间的关联性。论文分为六个部分,第一章节介绍研究背景、研究意义与国内外研究综述;第二章节在相关理论综述中研究了平衡计分卡与激励理论、创新理论、内控理论之间的关联性;第三章节从Y集团公司概况、公司绩效考核存在的问题以及绩效评价现状三个方面对绩效管理现状做了描述与分析(提出问题、分析问题);第四章节阐述了运用平衡计分卡进行绩效管理体系设计(解决问题);第五章节介绍运用平衡计分卡进行绩效评价的实施步骤与注意事项;第六章节是结论与展望。
[Abstract]:At the same time, the western enterprises begin to pay attention to the strategic implementation, and the strategic performance management plays an important role in the strategic implementation. The balanced Scorecard is the core tool of the strategic performance management. After nearly 30 years of development, it is now accepted and used by more and more enterprises. The balanced scorecard was first proposed by Robert Kaplan, a professor at Harvard Business School, and Norton, president of Renaissance Global Strategy Group. It combines the strategy formulation and performance management of the company, breaks the limitation of the traditional financial index, measures the enterprise performance from the two different aspects of finance and non-finance, and measures the enterprise performance from the financial, customer, internal operation. Learning and developing four dimensions to guide the formulation of goal. Y Group Company as one of the important state-owned enterprises in the province. From the establishment of total assets of 1.6 billion yuan in 2005 to 200 billion yuan of total assets on 2016, during the 13th Five-Year Plan period, we strive to enter the top 500 Chinese enterprises in 2018, and realize the income of 80 billion at the end of the 13th Five-Year Plan. After 11 years of development, the company has experienced three stages: marketization, financialization (land first level development and single city development), internationalization (comprehensive city matching). 11 years of rapid development, The company has achieved good results in the major business sectors. On the surface, Group Y has achieved substantial growth in revenue and net profit, but the employee satisfaction is not high, and the brain drain phenomenon is relatively serious. These problems reflect the existence of problems in the management of human resources, especially in the performance management of Y Group, which is the core resource of the enterprise and plays a vital role in the realization of the overall strategy and development objectives of the enterprise. The level of human resource management is directly related to the improvement of enterprise core competitiveness, performance management is an important content of human resources management, It is also an important factor of strategic management. Based on the present situation and practice of performance management of Y Group Company, this paper puts forward the necessity of introducing balanced Scorecard in Y Group Company, and draws the strategic map of Y Group Company with SWOT analysis method. At the group level and the department level, the balanced scorecard is made separately, the purpose is to connect the company strategy and the balanced scorecard, after introducing the balanced scorecard, the senior management can allocate the resources more reasonably. It is helpful to perfect internal operation, stimulate employees' work initiative and improve performance level, and finally ensure the realization of company strategy. The innovation of this paper lies in the study of balanced scorecard and incentive theory from the four dimensions of balanced scorecard. The thesis is divided into six parts: the first chapter introduces the research background, the significance of the research and the domestic and foreign research review; the second chapter studies the balanced scorecard and incentive theory in the related theoretical review. The third chapter describes and analyzes the current situation of performance management from three aspects: the general situation of Y Group Company, the problems existing in company performance appraisal and the current situation of performance evaluation. Chapter 4th describes the use of balanced Scorecard for performance management system design (problem solving) 5th chapter introduces the use of balanced Scorecard performance evaluation implementation steps and points for attention; 6th chapter is the conclusion and prospects.
【学位授予单位】：云南财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F279.26

【参考文献】