平衡计分卡在AY公司绩效评价中的应用研究

发布时间：2018-03-17 01:35

本文选题：平衡计分卡　切入点：绩效评价　出处：《西安石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：当今的世界经济发展迅速,尤其是进入21世纪以后,国际竞争日趋激烈和尖锐。如今,我国正处在经济快速发展的时期,企业管理的方式日趋国际化。在这种经济环境下,绩效评价也逐步引起企业的学习和重视。随着科技的发展,互联网的浪潮席卷着整个世界,随之而来的是一大批高新技术企业的崛起。一些发达国家通过这些高新技术企业来提升自己的综合竞争力。然而国家或地区的经济发展离不开个体企业的发展,怎样有效地监控或者管理个体企业已经趋近国际化、规模化、标准化。高新技术企业的经营往往要求将战略目标和绩效评价结合在一起,把绩效评价整合到战略管理过程中。而非仅以财务指标来衡量企业绩效,需要以更全面的评价方式对企业的绩效进行评价。平衡计分卡是企业绩效评价的有效工具,是企业战略目标与企业绩效评价的有机结合。平衡计分卡与传统绩效评价方法比较,存在明显的优势。在评价企业的经营绩效时,平衡计分卡体系从财务、客户、内部流程、学习与成长四个维度分别进行分析,以企业的战略目标为导向,尽可能地调整各方面的平衡。它可以克服传统绩效评价方法只能通过财务指标考核的不足,不失为企业构建绩效评价指标体系的首选工具。文章以AY公司为研究对象,结合AY公司的实际情况,运用层次分析法,设计出一套公平的、适合企业发展的、富有竞争力的绩效评价体系,使AY公司现有的激励资源发挥最大的激励作用,尽可能地激发员工的工作积极性,为AY公司的绩效评价提供新的思路和方式,为该公司的绩效评价提供理论上的依据。同时,文章提出了基于平衡计分卡这一先进的绩效评价方法,对我国企业绩效评价体系的改进具有重要的现实意义与参考价值。
[Abstract]:Nowadays, the world economy is developing rapidly, especially after 21th century, the international competition is becoming fiercer and sharper. Nowadays, our country is in the period of rapid economic development and the mode of enterprise management is becoming more and more international. With the development of science and technology, the tide of the Internet is sweeping the whole world. What follows is the rise of a large number of high-tech enterprises. Some developed countries use these high-tech enterprises to enhance their comprehensive competitiveness. However, the economic development of countries or regions is inseparable from the development of individual enterprises. How to effectively monitor or manage individual enterprises has reached internationalization, scale and standardization. The management of high-tech enterprises often requires the combination of strategic objectives and performance evaluation. Integrating performance evaluation into the process of strategic management, rather than measuring enterprise performance by financial indicators only, we need to evaluate the performance of enterprises in a more comprehensive way. Balanced scorecard is an effective tool for enterprise performance evaluation. Balanced Scorecard is an organic combination of enterprise strategic objectives and enterprise performance evaluation. Compared with traditional performance evaluation methods, balanced Scorecard has obvious advantages. In evaluating the business performance of enterprises, the balanced Scorecard system includes financial, customer and internal processes. The four dimensions of learning and growth are analyzed separately to adjust the balance of all aspects as far as possible, guided by the strategic objectives of the enterprise, which can overcome the shortcomings of the traditional performance evaluation method which can only pass the financial index assessment. This paper takes AY Company as the research object, combines the actual situation of AY Company, applies the Analytic hierarchy process to design a set of fair, suitable for the development of the enterprise. The competitive performance evaluation system makes the existing incentive resources of AY Company to play the largest incentive role, as far as possible to stimulate the enthusiasm of employees, and provide new ideas and ways for the performance evaluation of AY Company. At the same time, the paper puts forward the advanced performance evaluation method based on balanced scorecard, which has important practical significance and reference value for the improvement of performance evaluation system of Chinese enterprises.
【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.5;F49

【相似文献】