DC公司财务部门KPI指标的研究

发布时间：2018-04-11 17:50

本文选题：财务岗位 + BSC　；参考：《云南师范大学》2017年硕士论文

【摘要】：我国私营企业在改革开放近40年的市场化进程中几经沉浮,不断在摸索中探索到企业生存发展的道路,这些宝贵的经验对中国企业的发展有着极其显著的象征意义。这些经验中,最让企业管理人员铭记的便应该是企业绩效管理,可以说,企业的绩效管理在某种程度上是企业的“顽疾”,但又不得不去面对。私营企业在绩效管理上不断的寻找适合的工具与思路去规范公司的管理。我国理论界也不停的在为实业界出谋划策。本文就仅针对在企业中占有重要意义的财务部绩效管理进行分析,这是企业的“钱袋子”,对企业的发展有着极其重要的作用。但过往的企业绩效考核经历却也凸显出了财务部门的本身的一些管理问题,例如:财务部门工作职责不明确、财务人员配置不合理、财务岗位权责职不完整等,这些都造成了财务部门绩效考核无法推行,绩效指标无法制定、绩效工作无法开展的绩效管理窘境。对企业来说,也给公司的财务管理工作带来了难题。因此系统化的财务部门绩效管理以及对财务各岗位KPI指标清晰化的任务迫在眉睫。DC公司为了解决财务中心绩效管理与考核的问题,通过利用BSC战略地图等工具,将公司战略与财务KPI结合,清晰的勾勒出了公司财务部门绩效KPI指标,并且通过对财务中心组织架构、职位定岗、定编的规划与调整,完整的将财务部门的KPI调整到了各岗位上,与此同时,还添加了财务人员所需要的素质考核的指标,使得公司财务部门各岗位KPI即完整又可执行。这是对公司财务人员设置绩效KPI评价的一次成功的经验,值得学习与借鉴,本文将从理论出发,根据DC公司在过去财务人员绩效管理中面对的问题,以及后期通过BSC与KPI提出的模型,对DC公司财务KPI指标的制定流程进行分析与发掘,为其他公司的财务部门绩效管理提供可靠的案例支持。
[Abstract]:During the nearly 40 years of reform and opening up to the outside world, private enterprises in our country have experienced ups and downs, and have been exploring the way of survival and development of enterprises. These valuable experiences are of great symbolic significance to the development of Chinese enterprises.Among these experiences, the enterprise managers should remember the enterprise performance management most. It can be said that the performance management of the enterprise is, to some extent, the "stubborn disease" of the enterprise, but it has to be faced with.Private enterprises in the performance management constantly looking for the appropriate tools and ideas to regulate the management of the company.China's theoretical circles are also constantly for the industry to give advice.This paper analyzes only the financial department performance management which is of great significance in the enterprise, which is the "purse" of the enterprise and plays an extremely important role in the development of the enterprise.However, the past performance appraisal experience of enterprises has also highlighted some management problems of the financial department itself. For example, the work responsibilities of the finance department are not clear, the financial personnel configuration is not reasonable, the responsibility and responsibility of the financial post are incomplete, and so on.These results in the financial department performance appraisal can not be carried out, performance indicators can not be formulated, performance work can not be carried out performance management dilemma.To the enterprise, also to the company's financial management work has brought the difficult problem.Therefore, the systematic performance management of financial department and the task of clarifying the KPI index of each financial post is urgent. In order to solve the problem of financial center performance management and evaluation, DC Company uses BSC strategic map and other tools.Combining the company strategy with the financial KPI, it clearly outlines the performance KPI index of the finance department of the company, and plans and adjusts the organizational structure of the financial center, the position, the post, the arrangement and the adjustment of the financial center.The KPI of finance department is adjusted to every position completely, at the same time, the index of quality examination is added, which makes the KPI of finance department complete and executable.This is a successful experience of setting up performance KPI evaluation for the financial personnel of the company, and it is worth learning and drawing lessons from. This article will proceed from the theory, according to the problems faced by DC Company in the past financial personnel performance management,Through the model proposed by BSC and KPI in the later period, this paper analyzes and excavates the development process of the financial KPI index of DC Company, and provides reliable case support for the performance management of other financial departments.
【学位授予单位】：云南师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.92;F49

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