BP集团平衡计分卡业绩评价体系设计

发布时间：2018-07-25 15:21

【摘要】：随着中国经济进入新常态,我国政府大力推进城市基础设施建设,作为基础设施建设必不可少的污水处理设施建设,也得到蓬勃发展。面对我国长期经济发展带来的环境欠账释放效益、生态文明建设的大力跟进,我国污水处理行业迎来更好的发展机遇。然而随着污水处理技术的不断成熟和公私合营制的不断推广,大量民间资本和国际水务巨头纷纷涌入国内水务市场,使得原本竞争激烈的市场雪上加霜。良好的业绩评价有助于企业良性发展,本文选取行业有代表性的一家企业进行研究,希望通过设计出的业绩评价体系帮助企业在发展中改进自身问题,实现可持续性发展,也为整个行业带来一定参考意义。本文选取某一线城市以市政排水与污水处理为主营业务的BP集团作为研究对象,对其进行实地调研并搜集资料。从宏观角度阐述污水处理行业当前发展现状及行业业绩评价存在的问题,再从微观角度对BP集团基本情况进行概述,运用SWOT分析出企业当前面临的主要运营压力,重点介绍了 BP集团当前业绩评价现状及构建平衡计分卡业绩评价体系的可行性、必要性。最后,从前期准备入手,细化企业发展使命,设定战略目标、绘制企业战略地图,在平衡计分卡理论原有财务、客户与市场、内部业务流程、学习与成长四个维度的基础上,引入环境与社会维度,采用问卷调查和层次分析法相结合的方式确定指标权重,为BP集团构建一套完整的平衡计分卡业绩评价体系。成功将平衡计分卡融入到BP集团业绩考核与战略管理之中,帮助BP集团更加科学地进行业绩考核,利于BP集团加速实现企业自身战略目标,以便在激烈的市场竞争中谋求发展。
[Abstract]:With China's economy entering the new normal, our government has vigorously promoted the construction of urban infrastructure, as an essential infrastructure construction of sewage treatment facilities, has also been booming. In the face of the environmental debt release benefits brought by the long-term economic development of our country, and the vigorous follow-up of the construction of ecological civilization, the sewage treatment industry of our country ushered in a better development opportunity. However, with the development of sewage treatment technology and the promotion of public-private partnership, a large number of private capital and international water giants pour into the domestic water market, which makes the originally competitive market worse. Good performance evaluation is helpful to the healthy development of enterprises. This paper selects a representative enterprise to study, hoping to help enterprises to improve their own problems and achieve sustainable development through the design of performance evaluation system. Also for the entire industry to bring a certain reference significance. In this paper, BP Group, whose main business is municipal drainage and sewage treatment, is selected as the research object. This paper expounds the present development situation of sewage treatment industry and the problems existing in the industry performance evaluation from the macroscopic angle, then summarizes the basic situation of BP Group from the micro angle, and analyzes the main operating pressure that the enterprise is facing at present by using SWOT. This paper mainly introduces the present situation of BP Group's performance evaluation and the feasibility and necessity of constructing a balanced Scorecard performance evaluation system. Finally, starting with the preliminary preparation, the paper refines the mission of enterprise development, sets strategic objectives, draws the strategic map of the enterprise, and based on the original four dimensions of balanced Scorecard theory: finance, customer and market, internal business process, learning and growth. This paper introduces the dimension of environment and society, adopts the method of questionnaire and AHP to determine the index weight, and constructs a set of complete performance evaluation system of balanced scorecard for BP Group. The balanced scorecard is successfully integrated into the performance assessment and strategic management of BP Group, which helps the BP Group to carry out more scientific performance appraisal and to accelerate the realization of the strategic objectives of the enterprise, so as to seek development in the fierce market competition.
【学位授予单位】：北方工业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F275;F299.24

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