Y公司施工项目业绩考核优化研究
发布时间：2018-07-18 20:30
【摘要】：目前,基础设施施工行业产能急剧扩大,而市场份额有限,使得施工行业的竞争非常激烈。在这种形势下,施工企业必须从内部挖潜,加强企业最基层组织——施工项目的管理,才有可能在激烈的竞争中生存发展。而建立公平公正、科学合理的施工项目业绩考核体系,并据此激发项目员工的工作积极性和创造性,对提高施工项目的管理水平有着十分重要的意义。Y公司是中央企业Z集团下属的二级子公司,是一个以基础设施施工为主营业务的公路工程施工总承包特级企业。Y公司最近十多年一直对项目实施以标后预算为主的业绩考核,虽然考核对企业的发展起到了较大的促进作用,但也存在与企业战略匹配不够,忽视非财务指标考核、执行情况不理想等问题。本文在总结现行业绩考核体系成绩与问题的基础上,将平衡计分卡基本原理引入项目的业绩考核体系中,以平衡计分卡为框架,以标后预算利润考核为重点,将两者有机结合在一起,既保证了考核理念的先进性又充分体现了施工项目的特点,从而解决了原有业绩考核体系与公司战略不匹配的问题,再通过提出一些解决原有执行问题的具体措施,进一步优化和完善项目业绩考核体系,并以X项目为例,对优化后的业绩考核体系进行了模拟。希望通过优化后的业绩考核体系,能进一步促进企业管理水平的提高和战略意图的实现,使企业持续、健康的发展。
[Abstract]:At present, the production capacity of infrastructure construction industry expands rapidly, and the market share is limited, which makes the competition of construction industry very fierce. In this situation, construction enterprises must tap potential from the inside and strengthen the management of construction projects, which is the most basic organization of enterprises, in order to survive and develop in the fierce competition. To establish a fair, scientific and reasonable performance appraisal system of construction projects, and to stimulate the work enthusiasm and creativity of project staff, It is of great significance to improve the management level of construction projects. Company Y is a secondary subsidiary of the Central Enterprise Z Group. Is a highway construction general contracting enterprise with infrastructure construction as its main business. Company Y has been carrying out the performance appraisal of the project based on the budget after the bid for more than ten years. Although the appraisal has played a greater role in promoting the development of the enterprise, there are still some problems such as insufficient matching with the enterprise strategy, neglecting the examination of the non-financial index, and the implementation situation is not ideal, and so on. On the basis of summarizing the achievements and problems of the current performance appraisal system, this paper introduces the basic principle of the balanced Scorecard into the performance appraisal system of the project, takes the balanced Scorecard as the frame, and focuses on the evaluation of the budget profit after the standard. The combination of the two methods not only ensures the advanced nature of the assessment concept, but also fully reflects the characteristics of the construction project, thus solving the problem of mismatch between the original performance appraisal system and the company strategy. Through some concrete measures to solve the original implementation problems, the performance appraisal system of the project is further optimized and perfected. The performance appraisal system after the optimization is simulated by taking X project as an example. It is hoped that by optimizing the performance appraisal system, we can further promote the improvement of the management level and the realization of the strategic intention of the enterprise, so that the enterprise can develop continuously and healthily.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.92;F406.7
本文编号：2132683
[Abstract]:At present, the production capacity of infrastructure construction industry expands rapidly, and the market share is limited, which makes the competition of construction industry very fierce. In this situation, construction enterprises must tap potential from the inside and strengthen the management of construction projects, which is the most basic organization of enterprises, in order to survive and develop in the fierce competition. To establish a fair, scientific and reasonable performance appraisal system of construction projects, and to stimulate the work enthusiasm and creativity of project staff, It is of great significance to improve the management level of construction projects. Company Y is a secondary subsidiary of the Central Enterprise Z Group. Is a highway construction general contracting enterprise with infrastructure construction as its main business. Company Y has been carrying out the performance appraisal of the project based on the budget after the bid for more than ten years. Although the appraisal has played a greater role in promoting the development of the enterprise, there are still some problems such as insufficient matching with the enterprise strategy, neglecting the examination of the non-financial index, and the implementation situation is not ideal, and so on. On the basis of summarizing the achievements and problems of the current performance appraisal system, this paper introduces the basic principle of the balanced Scorecard into the performance appraisal system of the project, takes the balanced Scorecard as the frame, and focuses on the evaluation of the budget profit after the standard. The combination of the two methods not only ensures the advanced nature of the assessment concept, but also fully reflects the characteristics of the construction project, thus solving the problem of mismatch between the original performance appraisal system and the company strategy. Through some concrete measures to solve the original implementation problems, the performance appraisal system of the project is further optimized and perfected. The performance appraisal system after the optimization is simulated by taking X project as an example. It is hoped that by optimizing the performance appraisal system, we can further promote the improvement of the management level and the realization of the strategic intention of the enterprise, so that the enterprise can develop continuously and healthily.
【学位授予单位】：财政部财政科学研究所
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.92;F406.7
【参考文献】
相关期刊论文 前6条
1 宋一;周凯;;中国古代绩效评估思想及启示[J];东疆学刊;2009年01期
2 康玲;;EVA和BSC相结合的企业业绩评价——以中国神华集团为例[J];财会月刊;2013年11期
3 冉立平;李忠富;;建筑企业平衡记分卡导向型战略实施研究[J];建筑经济;2009年02期
4 杨宗昌,许波;企业经营绩效评价模式研究——我国电信企业集团经营绩效考评方法初探[J];会计研究;2003年12期
5 薛峰;;平衡记分卡发展历程概述[J];内蒙古科技与经济;2009年02期
6 杨文明;马瑞华;;平衡计分卡在我国政府绩效评价中的应用[J];天津大学学报(社会科学版);2007年04期
相关硕士学位论文 前1条
1 张冬;建筑企业绩效评价研究[D];长沙理工大学;2010年
，本文编号：2132683
本文链接：https://www.wllwen.com/guanlilunwen/xiangmuguanli/2132683.html
