基于EVA-BSC和AHP经营性幼教机构业绩考评体系研究

发布时间：2018-07-07 21:37

本文选题：EVA-BSC + AHP　；参考：《兰州大学》2013年硕士论文

【摘要】：作为经营性幼教机构引进EVA综合评价系统,其效能、其价值如何,通过什么样的业绩考评体系来推动,这都是值得探究的课题。我们以深圳市锦江幼儿园为样本,对其原有业绩管理体系重新审视,力求构建基于EVA理念下的业绩考评体系,从而更有效地评估经营性幼教机构的业绩状况。并给管理层提供切实可行的业绩指标体系,使管理层能够在业绩指标体系的导引下,为股东创造最大化的价值。本课题的研究目的不仅只在于深圳市锦江幼儿园,还为我国同类经营性幼教机构提供参考范本,从而促进经营性幼教机构经营管理水平提升,推动其管理模式优化与改善,对经营性幼教机构的持续发展有着一定示范作用。本研究的主要研究内容是,针对目前锦江幼儿园目前的问题进行分析,从满足股东效益最大化角度出发,用EVA理念指导,借助BSC的框架运用AHP进行业绩考评指标体系再设计,以提高EVA水平,实现股东利益最大化。结合EVA和BSC各自的优点和不足,EVA—BSC考核模型把两者结合起来了,形成一套既能实现股东利益最大化的目标,又能兼顾财务和非财务因素独特的考核模型。这个考核模型具有结构互溶、功能互相配合、系统动态开放、业绩点面兼顾等特点。业绩评价体系构建的原则有可操作性原则、科学性原则、重要性原则、可持续性原则和成本一效益原则。具体业绩评价体系主要有以下指标构成：财务层面,有总资本利润率、主营业务利润率、成本费用利润率、总资本周转率、净利润增长率、资产负债率；客户层面,有家长满意度、学生获得率、学生保持率、市场份额；内部流程层面,有教研费用率、学生达标合格率、家园沟通；学习成长层面,员工满意度、员工保持率、员工生产率。业绩评价体系指标权重的评定维度有：可操作性、可观察性、可量化性、价值性和导向性。通过经营性幼教机构业绩考评体系中一级指标的权重与二级指标的权重相乘,形成经营性幼教机构业绩考评体系指标总权重。在新的业绩考评体系指引下,我们进行了实证性运行,运行结论证明是有效可行的。其中的不足值得注意,进一步研究方向找出相关性。
[Abstract]:As an operational preschool education institution to introduce EVA comprehensive evaluation system, its effectiveness, its value, through what kind of performance evaluation system to promote, this is worth exploring the subject. Taking Jinjiang Kindergarten in Shenzhen as a sample, we re-examine its original performance management system, and try to construct a performance appraisal system based on EVA concept, so as to evaluate the performance of operational preschool education institutions more effectively. And provides the management with the feasible performance index system, enables the management to create the maximum value for the shareholder under the guidance of the performance index system. The purpose of this research is not only in Jinjiang Kindergarten in Shenzhen, but also in providing reference model for similar operating preschool education institutions in our country, thus promoting the improvement of the management level and the optimization and improvement of the management mode of the operational preschool education institutions. The sustainable development of operational preschool education institutions has a certain demonstration role. The main research content of this study is to analyze the current problems of Jinjiang Kindergarten at present, from the point of view of meeting the maximum benefit of shareholders, under the guidance of EVA concept and with the help of BSC framework, using AHP to redesign the performance appraisal index system. In order to improve EVA level, realize shareholder benefit maximization. Combining the advantages and disadvantages of EVA and BSC the EVA-BSC assessment model combines the two models to form a set of assessment models which can not only realize the maximization of shareholders' interests but also give consideration to both financial and non-financial factors. The evaluation model has the characteristics of mutual dissolution of structure, mutual coordination of functions, dynamic opening of the system and consideration of performance points. The principles of performance evaluation system construction include operational principle, scientific principle, importance principle, sustainability principle and cost-benefit principle. The specific performance evaluation system consists of the following indicators: financial level, total capital profit margin, main business profit margin, cost-cost profit margin, total capital turnover ratio, net profit growth rate, asset-liability ratio; customer level. There are parent satisfaction, student acquisition rate, student retention rate, market share; internal process level, teaching and research cost rate, student qualified rate, home communication; learning growth level, employee satisfaction, employee retention rate, employee productivity. The evaluation dimensions of index weight of performance evaluation system are: maneuverability, observability, quantification, value and guidance. By multiplying the weight of the primary index with the weight of the second class index in the performance appraisal system of the operational preschool education institution, the total weight of the index of the performance appraisal system of the operational preschool education institution is formed. Under the guidance of the new performance appraisal system, we have carried on the positive operation, the operation conclusion has proved to be effective and feasible. The deficiency is worthy of attention, and further research direction to find out the correlation.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：G617

【参考文献】