基于平衡计分卡的A物流企业业绩评价体系研究

发布时间：2018-01-24 00:58

本文关键词： 平衡计分卡物流企业业绩评价 KPI　出处：《安徽财经大学》2017年硕士论文　论文类型：学位论文

【摘要】：现阶段,业绩评价已受到企业越来越多的关注,特别是综合评价指标体系的建立和应用等方面。在我国,很多企业的业绩评价方法仍很传统,存在考核指标不明确,人为主观因素强等问题。企业如何选取和量化业绩考核指标,并实际运用到企业管理中,是企业需要面对的重要问题。随着我国IT技术和电子商务的快速发展,物流企业迎来了前所未有的机遇和挑战。如何扩大市场占有率、争取市场竞争优势、培养并保持市场核心竞争力,是每个物流企业都不得不思考的一个问题。当下我国物流相关政策日益完善,服务体系也日益规范,企业内部也应该建立起业绩评价体系作为改善经营、增强企业竞争力的工具。这对于物流企业的现时管理和未来发展都至关重要。平衡计分卡作为一种战略绩效管理工具,以企业的战略和愿景为起点设计业绩评价指标体,可以有效的做到战略实施与战术管理之间的协调统一。结合财务和非财务方面指标,以KPI的思想建立评价体系,可以对公司进行全方位、多层次地考核评价。指标目标值的实现涉及公司的各个部门,可以使企业内部各部门和员工之间加强沟通和协调,促进公司的一体化进程。注重对客户满意度的评价,可以增强企业在市场上的口碑和竞争优势。作为一种先进战略业绩评价工具,平衡计分卡可以具体化企业的发展目标,敦促员工努力工作,为企业总体目标而努力奋斗。本文的研究共分为五个部分。第一部分是绪论,介绍了论文的研究背景及意义、研究思路及方法、研究创新和不足之处。第二部分详述了相关的概念和理论基础,主要包括物流、物流企业的特点和业绩评价、平衡计分卡、关键绩效指标的理论基础。第三部分是对A物流企业现如今发展情况、组织结构和业绩评价体系的介绍。此外,还分析了当前业绩评价体系的不足之处。第四部分详述了如何在A物流企业中应用平衡计分卡思想和SMART原则重构适合物流企业的业绩评价体系,包括指标的选取和权重的分配,并探讨了平衡计分卡在未来的实际实施情况,提出保障措施。第五部分是本文的结论和展望,总结了全文的脉络宗旨,并展望了平衡计分卡未来的发展。本文研究认为,平衡计分卡可以应用于物流企业来改善业绩评价的效率和效果。物流企业应根据本企业的内外部情况做出专业的战略分析,结合行业特点和本企业特点,设计、修正和实施平衡计分卡。在实施过程中,企业应该秉持着全员参与、高效沟通的原则,积极解决为实施中遇到的困难,引进高级管理人才,科学地规划和实施行动计划。
[Abstract]:At present, performance evaluation has been paid more and more attention by enterprises, especially in the establishment and application of comprehensive evaluation index system. In China, many enterprises' performance evaluation methods are still very traditional. There are some problems such as unclear assessment index and strong subjective factors. How to select and quantify the performance evaluation index and apply it to enterprise management. With the rapid development of IT technology and electronic commerce in China, logistics enterprises have ushered in unprecedented opportunities and challenges. How to expand market share and strive for market competitive advantage. To cultivate and maintain the core competitiveness of the market is a problem that every logistics enterprise has to consider. At present, the logistics related policies in China are increasingly perfect, and the service system is becoming more and more standardized. Enterprises should also establish a performance evaluation system to improve management. This is very important for the current management and future development of logistics enterprises. The balanced Scorecard is a strategic performance management tool. With the strategy and vision of the enterprise as the starting point to design the performance evaluation index body, it can effectively achieve the coordination between strategy implementation and tactical management, combined with the financial and non-financial aspects of indicators. With the idea of KPI to establish the evaluation system, the company can be all-round, multi-level assessment. The realization of the target value of the index involves the various departments of the company. It can make the internal departments and employees strengthen communication and coordination, promote the integration process of the company. Pay attention to the evaluation of customer satisfaction. As an advanced strategic performance evaluation tool, balanced scorecard can concretize the development goals of enterprises and urge employees to work hard. This paper is divided into five parts. The first part is the introduction, which introduces the research background and significance, research ideas and methods. The second part describes the related concepts and theoretical basis, including logistics, logistics enterprise characteristics and performance evaluation, balanced scorecard. The third part is the introduction of A logistics enterprise's current development, organizational structure and performance evaluation system. In the 4th part, how to use balanced Scorecard and SMART principle to reconstruct the performance evaluation system suitable for logistics enterprises is described in detail. Including the selection of indicators and the distribution of weights, and discussed the actual implementation of the balanced Scorecard in the future, put forward the protection measures. 5th is the conclusion and prospect of this paper, summed up the purpose of the context of the full text. The future development of balanced scorecard is prospected. Balanced scorecard can be applied to logistics enterprises to improve the efficiency and effectiveness of performance evaluation. Logistics enterprises should make professional strategic analysis according to the internal and external conditions of the enterprise, combining the characteristics of the industry and the characteristics of the enterprise, design. Revise and implement balanced scorecard. In the implementation process, enterprises should adhere to the principle of full participation, efficient communication, actively solve the difficulties encountered in the implementation of the introduction of senior management personnel. Plan and implement the action plan scientifically.
【学位授予单位】：安徽财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F259.23;F272.5

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