平衡计分卡在电信企业工程项目投资决策中的应用研究

发布时间：2018-03-01 00:20

  本文关键词： 电信工程项目 投资决策 投资前评估 平衡计分卡　出处：《北京邮电大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来,国内电信运营企业面临越来越激烈的市场竞争,投资规划与投资管理问题日益突出。传统电信运营企业具有规模经济性、范围经济性,因此在市场竞争环境下,电信工程项目的效益评价具有非独立核算性。在投资回报方面,电信企业工程项目具有投资规模大,投资回收期短,投入成本不可逆的三大特点。本论文以电信工程项目的投资决策问题为研究对象,以卡普兰和诺顿提出的原始平衡计分卡为基础为电信工程投资决策构建了一种简洁、高效、科学的投资决策支撑工具。原始平衡计分卡从财务、顾客、内部业务、成长与学习四个角度对组织绩效进行量化评价。它既关注企业、组织现阶段的财务指标,又重视衡量驱动未来财务业绩改善的非财务指标。平衡计分卡驱动组织绩效改善的作用机理主要来自以下两个方面。一是因果关系。平衡计分卡内部四个维度之间存在相互驱动的因果关系,同时同一维度内不同的指标之间存在因果关系。二是平衡性。这种平衡性主要体现在外部衡量与内部衡量,定性衡量与定量衡量的平衡,短期衡量与长期衡量的平衡,成果衡量与动因衡量的平衡。通过研究传统平衡计分卡的评价方式和作用机理,作者认为平衡计分卡理论兼顾了企业现时利益和远期利益,可以应用于电信工程项目前评估。当然,将平衡计分卡应用于电信工程项目前评估领域,需要调整原始平衡计分卡的评价维度,并更替相对应的评价内容。对此,本论文提出了电信企业工程项目投资决策平衡计分卡的理论。针对电信工程项目投资前评估问题,作者提出通过财务、客户、市场、网络四个评价维度进行项目前评估,并在此基础上归纳了12项评价内容。本论文以此为基础建立了电信工程项目投资决策平衡计分卡的指标体系,并运用层次分析法对平衡计分卡的各层指标进行了权重赋值。
[Abstract]:In recent years, domestic telecom operators are facing more and more fierce market competition, and the problems of investment planning and investment management have become increasingly prominent. Traditional telecom operators have economies of scale and scope economy, so in the market competition environment, The benefit evaluation of telecommunication engineering project is non-independent accounting. In terms of investment return, telecommunication enterprise project has large investment scale and short payback period. Based on the original balanced Scorecard proposed by Kaplan and Norton, this paper constructs a simple and efficient investment decision for telecommunication engineering. Scientific investment decision support tools. The original balanced scorecard quantifies the organization's performance from four perspectives: finance, customer, internal business, growth and learning. It not only focuses on the financial indicators of the enterprise, but also the present stage of the organization. The function mechanism of balanced scorecard driving organizational performance improvement mainly comes from the following two aspects. One is causality. The four dimensions of balanced scorecard. There is a mutually driven causal relationship, At the same time, there is causality between different indicators in the same dimension. Second, balance. This balance is mainly reflected in external and internal measurement, qualitative and quantitative measurement, short-term and long-term measurement. By studying the evaluation methods and mechanism of the traditional balanced scorecard, the author thinks that the balanced scorecard theory takes into account the current and long-term interests of enterprises. It can be applied to the pre-evaluation of telecommunication engineering project. Of course, applying balanced scorecard to the field of pre-evaluation of telecommunication engineering project needs to adjust the evaluation dimension of the original balanced scorecard and replace the corresponding evaluation content. This paper puts forward the theory of balanced Scorecard for investment decision of telecom engineering project. Aiming at the problem of pre-investment evaluation of telecommunication engineering project, the author puts forward the pre-project evaluation through four dimensions: finance, customer, market and network. On the basis of this, the paper establishes the index system of balanced Scorecard for investment decision of telecommunication project, and uses AHP to assign the weight of each index of balanced Scorecard.
【学位授予单位】：北京邮电大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F626.115
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本文编号：1549604