基于平衡计分卡的石油机械加工企业业绩评价指标体系研究

发布时间：2019-03-01 16:25

【摘要】：当前全球石油天然气资源潜力很大，世界石油生产将持续增长，，也为我国石油机械提供了更大的发展空间。但经历二十多年的改革开放历程，石油行业的开放和市场化已日趋成熟，全国行业内外已发展和成长了几百家石油机械制造企业，国有、民营、合资企业并存，总体上已经形成供大于求的格局。各类产品的市场竞争日益激烈，有的已经发展到白热化程度。随着绩效评价体系的不断完善。业绩评价在越来越多的现代化企业中发挥着显著作用。石油机械加工行业产品存在很少的替代品。因此企业的效率和竞争意识淡薄。D石油机械加工企业的管理运行机制在很大程度上停滞在原有的计划经济体制状态下，而且企业业绩评价采用“产值”这一标准，单近十年就积压了大量的滞销存货，有的存货都因产品退出市场而永远无法销售。而企业针对产值的分配体制导致了收益分配的不公，严重阻碍了企业的良性发展。本企业希望根据自身的实际情况探求出适合自己并行之有效的绩效评价和薪酬管理模式，在我国石油机械加工发展空间加大的同时，企业期望能够通过科学合理的绩效评价体系增强企业的竞争意识。推动企业长期稳定运营。本文着眼于石油机械加工企业的特殊性，力求改变企业效率的低下的现状，提升企业的价值，提高工作效率，降低企业风险，改善当前的国际环境，是本文要解决的主要问题。以平衡积分卡为基础的石油机械加工企业绩效考核机制不仅关注效益，还注重企业员工自身的发展，保证企业的长远发展。构建真正适合本企业的绩效考核机制，也是本篇论文的创新之处。文章根据平衡记分卡的四个维度分析本企业的战略目标，设置绩效考核关键指标，建立绩效考核“自上而下，自下而上”的运行机制，对石油机械加工企业的绩效考核机制做出一种新的尝试。文章基于现阶段石油机械加工企业面临的竞争环境和全球挑战，首先阐述了文章的研究背景和意义，提出了目前国内外现行的绩效考评方法和论文框架。然后，对本文的研究方法和创新做了简要介绍。接着对平衡计分卡的理论基础进行描述，介绍了平衡计分卡的相关概念与平衡计分卡的起源和发展。然后分析D石油机械加工企业的经营概况、经营特点及绩效评价体系的问题所在。接下来，结合平衡计分卡的相关理论，从财务、客户、内部运营和学习与成长四个维度来建立基于平衡计分卡的石油机械加工企业的绩效评价体系，并构建四者之间的指标体系。确定最终绩效考评指标和评分细则，论证了平衡计分卡在石油机械加工企业实施的可行性与适应性。最后，指出了平衡计分卡在实施过程中可能出现的问题和以后有待进一步研究和解决的问题。
[Abstract]:At present, the global oil and gas resources have a great potential, the world oil production will continue to increase, but also for China's petroleum machinery to provide a greater space for development. However, after more than two decades of reform and opening up, the opening up and marketization of the oil industry has matured day by day. Hundreds of petroleum machinery manufacturing enterprises, state-owned, private and joint ventures, have developed and grown in and outside the national industry. Overall, there has been a pattern of oversupply over demand. The market competition of all kinds of products is fierce day by day, some have already developed to the white heat degree. With the continuous improvement of the performance evaluation system. Performance evaluation plays a significant role in more and more modern enterprises. There are few substitutes for products in the petroleum machinery processing industry. Therefore, the efficiency and competition consciousness of enterprises are weak. The management and operation mechanism of D petroleum machinery processing enterprises is largely stagnant in the state of the original planned economy system, and the performance evaluation of enterprises adopts the standard of "output value". A large backlog of slow-selling stocks has been in stock for nearly a decade alone, some of which are never marketable because of the product's withdrawal from the market. The distribution system of output value of enterprises leads to the unfair distribution of income, which seriously hinders the benign development of enterprises. The enterprise hopes to find out the effective performance evaluation and salary management mode according to its own actual situation. At the same time, the space for the development of petroleum machinery processing in our country is enlarged at the same time. Enterprises expect to be able to enhance their competitive awareness through a scientific and reasonable performance evaluation system. Promote the long-term stable operation of enterprises. Focusing on the particularity of petroleum machinery processing enterprises, this paper tries to change the low efficiency of enterprises, promote the value of enterprises, improve the efficiency of work, reduce the risks of enterprises, and improve the current international environment, which are the main problems to be solved in this paper. The performance appraisal mechanism based on balanced scorecard is not only concerned about benefit, but also pays attention to the development of employees in order to ensure the long-term development of enterprises. It is also the innovation of this paper to construct the performance appraisal mechanism which is suitable for the enterprise. According to the four dimensions of the balanced scorecard, this paper analyzes the strategic objectives of the enterprise, sets up the key indicators of performance appraisal, and establishes the operating mechanism of performance appraisal "top-down, bottom-up". To the petroleum machinery processing enterprise performance appraisal mechanism to make a kind of new attempt. Based on the competitive environment and global challenges faced by petroleum machinery processing enterprises at present, this paper firstly expounds the research background and significance of the paper, and puts forward the current performance appraisal methods and framework at home and abroad. Then, the research method and innovation of this paper are introduced briefly. Then the theoretical basis of the balanced scorecard is described, and the related concepts of the balanced scorecard and the origin and development of the balanced scorecard are introduced. Then the paper analyzes the general situation, management characteristics and the problems of performance evaluation system of D petroleum machinery processing enterprise. Next, combining with the relevant theory of balanced scorecard, the performance evaluation system of petroleum machinery processing enterprises based on balanced scorecard is established from four dimensions: finance, customer, internal operation and learning and growth. And construct the index system among the four. The final performance evaluation index and grading rules are determined, and the feasibility and adaptability of the balanced scorecard in petroleum machinery processing enterprises are demonstrated. Finally, the possible problems in the implementation of the balanced scorecard and the problems to be further studied and solved in the future are pointed out.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F426.4

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