H公司绩效考核体系设计研究

发布时间：2018-06-25 01:36

本文选题：绩效 + 经济增加值　；参考：《安徽大学》2015年硕士论文

【摘要】：随着社会主义市场化进程的不断推进,经济发展日新月异,企业面临的竞争也愈加激烈。企业必须有效的将战略目标真正落实到企业实际经营管理中,全方位地提升企业的管理,不断地提升企业竞争力,才能够在激烈的市场竞争中立于不败之地。随着企业管理环境的日益复杂化,传统的绩效考核体系已经无法满足企业管理的需求,一套科学全面而又行之有效的绩效考核体系可以帮助企业快速提高企业价值,从而在市场竞争中占据优势,加强市场地位,实现长远发展。2010年,国资委宣布将对央企实行EVA(经济增加值)考核。这表明,国家对企业的关注点不再是单纯的利润增长,而是高瞻远瞩的放在了企业的价值创造力上,EVA就成为了企业进行绩效考核的重中之重。然而在推行实施过程中,出现了诸多问题,实践表明单纯的运用EVA无法满足企业的发展需求。只有通过科学的方法,整合不同的绩效考核体系,弥补不同的管理工具的不足之处,构建一个适用于企业的绩效考核体系,才能够准确的衡量企业与员工的价值。本文以一家物流企业——H公司为案例,分析其绩效考核体系中存在的问题,分析EVA和BSC(平衡记分卡)的优点和缺点,结合EVA,从BSC的财务维度、顾客维度、内部流程纬度、学习与成长维度四个层面,结合财务指标和非财务指标,构建以EVA为核心结合BSC的绩效考核体系。通过层次分析法,确定各项指标的权重,将H公司战略目标分解,将各指标分解到企业各部门,这不仅可以考核企业管理层的业绩,而且能够逐步渗透到每一个员工的业绩,进而进行考核。通过反馈找出企业价值的驱动因素,将其与员工薪酬激励制度融合,提高员工绩效的同时提升企业自身价值,达成企业战略目标。本文共分五章,第一章为绪论,介绍本文的研究背景和意义、研究思路与方法,概括国内外学者的主要研究观点,分析研究创新与不足。第二章为绩效考核的相关理论,通过对EVA,BSC, KPI,360度考核法等主要绩效考核体系进行比较,梳理出适用于H公司的EVA-BSC绩效考核体系。第三章是对H公司绩效考核体系进行介绍。第四章是运用EVA-BSC绩效考核体系对H公司绩效考核进行具体设计与应用。第五章是对本文进行总结以及对H公司提出改进。本文以H公司绩效考核体系为研究对象,分析其绩效考核的现状及问题,遵循理论联系实际的基本原则,运用EVA与BSC结合的相关知识,设计一套适用于其企业的绩效考核体系。运用定量与定性相结合分析,层次分析法等科学方法对如何在企业中运用EVA-BSC绩效考核体系进行了说明。
[Abstract]:With the development of socialist marketization and the rapid development of economy, enterprises are facing more and more fierce competition. Enterprises must effectively implement the strategic objectives in the actual management of enterprises, improve the management of enterprises in all directions, constantly improve the competitiveness of enterprises, in order to be able to stand in an invincible position in the fierce market competition. With the increasing complexity of the enterprise management environment, the traditional performance appraisal system can no longer meet the needs of enterprise management. A set of scientific, comprehensive and effective performance appraisal system can help enterprises to improve the enterprise value quickly. In 2010, SASAC announced that EVA (Economic value added) will be applied to the central enterprises. This shows that the country's focus on enterprises is no longer simply profit growth, but a foresight on the enterprise's value and creativity, EVA has become the most important enterprise performance evaluation. However, in the implementation of the process, there are many problems, practice shows that simply using EVA can not meet the development needs of enterprises. Only through scientific methods, integrating different performance appraisal systems, making up for the deficiencies of different management tools, and constructing a performance appraisal system suitable for enterprises, can the value of enterprises and employees be accurately measured. This paper takes a logistics company H Company as a case, analyzes the problems existing in its performance appraisal system, analyzes the advantages and disadvantages of EVA and BSC (balanced Scorecard), combining with EVA, from the financial dimension, customer dimension, internal process latitude of BSC, and analyzes the advantages and disadvantages of EVA and BSC (balanced Scorecard). Four levels of learning and growth dimensions, combined with financial indicators and non-financial indicators, set up a performance appraisal system with EVA as the core and BSC as the core. Through the Analytic hierarchy process (AHP), the weight of each index is determined, the strategic goal of H company is decomposed, and the index is decomposed into various departments of the enterprise, which can not only assess the performance of the management, but also gradually penetrate into the performance of every employee. Then the examination is carried out. Through the feedback to find out the driving factors of enterprise value, and combine it with employee compensation incentive system, improve the performance of employees and improve the enterprise's own value, and achieve the strategic goal of the enterprise. This paper is divided into five chapters. The first chapter is the introduction. It introduces the research background and significance, the research ideas and methods, summarizes the main research viewpoints of domestic and foreign scholars, and analyzes the innovation and deficiency of the research. The second chapter is the related theory of performance appraisal. By comparing the main performance appraisal systems such as EVABSCand KPIX 360 degree appraisal method, the paper sorts out the EVA-BSC performance appraisal system suitable for H company. The third chapter is to H company performance appraisal system carries on the introduction. The fourth chapter is the use of EVA-BSC performance appraisal system to H company performance appraisal specific design and application. The fifth chapter is the summary of this article and the improvement of H Company. This paper takes the performance appraisal system of H Company as the research object, analyzes the present situation and problems of its performance appraisal, follows the basic principle of combining theory with practice, and designs a set of performance appraisal system suitable for its enterprise by using the relevant knowledge of EVA and BSC. This paper explains how to apply EVA-BSC performance appraisal system in enterprises by means of quantitative and qualitative analysis and analytic hierarchy process (AHP).
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272.92

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