海油发展公司EVA业绩考核管理模式研究
发布时间：2018-07-24 13:38
【摘要】：伴随全球化经济浪潮，石油技术服务企业要在激烈的国内外竞争中实现可持续性发展，必须转变现有的发展方式，提高企业的价值创造能力和运作效率，经济增加值（EVA）业绩考核管理模式应运而生。同时在国资委的要求之下，中央企业开始全面实行经济增加值（EVA）考核。EVA在央企绩效考核体系中所占权重越来越大，加强对于EVA业绩考核管理模式研究显得尤为必要。 本文主要以中海油能源发展股份有限公司（以下简称“海油发展”）为对象进行EVA业绩考核管理模式探讨与研究。首先分析了海油发展面临的管理问题，，结合企业价值最大化理论和EVA业绩考核相关理论，阐述了EVA业绩考核管理模式与企业价值之间存在的紧密联系。其次提出了海油发展建立EVA业绩考核框架和思路，主要包括EVA业绩考核管理模式构建目标和原则、总体思路和相关配套措施建设，创造性提出了海油发展EVA业绩计算公式。制定了海油发展推广EVA业绩考核的详细实施方案，探讨了EVA业绩考核模式与现行全面预算管理有机融合问题。再次结合海油发展自身实际情况，提出了海油发展EVA价值提升的策略和措施，并以过去三年数据进行定量分析海油发展EVA业绩考核管理模式的可行性。最后提出在石油技术服务企业中推广EVA业绩考核管理模式的一些建议。 海油发展建立基于EVA业绩考核管理模式，不仅可以实现集团公司的战略规划落地实施问题，还可以引导企业管理者做出正确的决策，提高资源的配置效率，建立海油发展可持续发展的产业体系，对提升集团公司的资产管理水平与经济效益具有十分重要的作用。
[Abstract]:In order to achieve sustainable development in the fierce competition at home and abroad, petroleum technology service enterprises must change their existing development mode and improve their value creation ability and operation efficiency with the tide of globalization economy. Economic value added (EVA) performance assessment management model came into being. At the same time, at the request of SASAC, the central enterprises begin to carry out the economic added value (EVA) assessment. Eva occupies more and more weight in the performance appraisal system of central enterprises, so it is particularly necessary to strengthen the research on the management mode of EVA performance appraisal. In this paper, the EVA performance assessment and management model of CNOOC Energy Development Co., Ltd (hereinafter referred to as "Offshore Oil Development") is discussed and studied. Firstly, this paper analyzes the management problems facing the development of sea oil, combines the theory of maximizing enterprise value and the related theory of EVA performance appraisal, and expounds the close relation between the management mode of EVA performance appraisal and enterprise value. Secondly, the paper puts forward the framework and train of thought of establishing EVA performance evaluation model, including the construction objectives and principles of EVA performance appraisal management mode, the overall idea and related supporting measures, and creatively puts forward the formula for calculating the performance of sea oil development EVA. In this paper, the detailed implementation scheme of EVA performance assessment for the development and promotion of sea oil is formulated, and the organic integration of EVA performance assessment model and current overall budget management is discussed. Thirdly, considering the actual situation of sea oil development, this paper puts forward the strategies and measures to enhance the EVA value of sea oil development, and makes quantitative analysis of the feasibility of EVA performance assessment management model based on the data of the past three years. Finally, some suggestions are put forward to popularize the EVA performance appraisal management model in petroleum technology service enterprises. The development and establishment of the management model based on EVA performance assessment not only can realize the strategic planning and implementation of the group company, but also can guide the managers to make correct decisions and improve the efficiency of resource allocation. It is very important to establish the industry system for the sustainable development of sea oil to improve the level of asset management and economic benefit of the group company.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F272.92
本文编号：2141552
[Abstract]:In order to achieve sustainable development in the fierce competition at home and abroad, petroleum technology service enterprises must change their existing development mode and improve their value creation ability and operation efficiency with the tide of globalization economy. Economic value added (EVA) performance assessment management model came into being. At the same time, at the request of SASAC, the central enterprises begin to carry out the economic added value (EVA) assessment. Eva occupies more and more weight in the performance appraisal system of central enterprises, so it is particularly necessary to strengthen the research on the management mode of EVA performance appraisal. In this paper, the EVA performance assessment and management model of CNOOC Energy Development Co., Ltd (hereinafter referred to as "Offshore Oil Development") is discussed and studied. Firstly, this paper analyzes the management problems facing the development of sea oil, combines the theory of maximizing enterprise value and the related theory of EVA performance appraisal, and expounds the close relation between the management mode of EVA performance appraisal and enterprise value. Secondly, the paper puts forward the framework and train of thought of establishing EVA performance evaluation model, including the construction objectives and principles of EVA performance appraisal management mode, the overall idea and related supporting measures, and creatively puts forward the formula for calculating the performance of sea oil development EVA. In this paper, the detailed implementation scheme of EVA performance assessment for the development and promotion of sea oil is formulated, and the organic integration of EVA performance assessment model and current overall budget management is discussed. Thirdly, considering the actual situation of sea oil development, this paper puts forward the strategies and measures to enhance the EVA value of sea oil development, and makes quantitative analysis of the feasibility of EVA performance assessment management model based on the data of the past three years. Finally, some suggestions are put forward to popularize the EVA performance appraisal management model in petroleum technology service enterprises. The development and establishment of the management model based on EVA performance assessment not only can realize the strategic planning and implementation of the group company, but also can guide the managers to make correct decisions and improve the efficiency of resource allocation. It is very important to establish the industry system for the sustainable development of sea oil to improve the level of asset management and economic benefit of the group company.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.22;F272.92
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