HZ房地产公司基于平衡计分卡的业绩评价体系研究

发布时间：2018-04-01 14:09

本文选题：业绩评价　切入点：平衡计分卡　出处：《河南大学》2014年硕士论文

【摘要】：房地产行业作为国民经济的支柱产业，是我国经济发展的重要因素。目前，随着房地产市场逐渐成熟，房地产行业竞争日趋激烈，这对房地产企业的经营管理提出了更高的要求。房地产企业要实现可持续发展，不仅要形成独特的竞争优势，还需要建立一套科学的业绩评价体系来衡量企业战略目标的实现情况。基于平衡计分卡的业绩评价作为战略管理的一部分，将评价过程和企业战略结合起来，已被广泛使用。本文在写作过程中使用了理论分析和案例分析结合的方法，构建了HZ公司的业绩评价体系。理论分析方面，在梳理了业绩评价、平衡计分卡、战略地图的有关理论以后，本文阐述了基于平衡计分卡的业绩评价框架，，该框架主要包括六个部分：战略制定、战略描述、战略衡量、目标值设定、业绩评价和激励机制。案例分析方面，首先，本文概述了房地产行业特征和经营特点，介绍了HZ公司的基本情况，对其战略环境进行了分析，剖析了HZ公司的业绩评价现状和存在的问题，随后进行了必要性分析，认为HZ公司有必要实施平衡计分卡作为其业绩评价工具。其次，在描述了HZ公司实施平衡计分卡的可行性和构建原则后，本文建立了HZ公司基于平衡计分卡的业绩评价体系。具体来说，通过确定企业战略目标、绘制战略地图，进而建立与战略相关的公司级计分卡指标；借助层次分析法进行指标权重的设计；将公司级计分卡分解至部门和个人；阐述不同指标的目标值设定方法；提出业绩评价计算方法和业绩评价的一般实施流程；制定HZ公司的基本激励形式，连结平衡计分卡与公司的激励机制以保证公司目标与个人目标的一致；重视对业绩评价体系的适时完善和更新。最后，本文提出了保障措施，主要是从完善沟通和教育计划、建立IT平台、完善内部环境、建立平衡计分卡实施组织等方面来保证平衡计分卡的效果。房地产企业的业绩评价仍然是一个具有挑战性的课题，本文旨在为HZ公司建立一个基于平衡计分卡的业绩评价体系，帮助HZ公司加强战略管理，提高业绩评价水平，实现长远发展。同时，希望通过本文的研究，可以对其他的房地产企业实施平衡计分卡提供参考价值。
[Abstract]:As the pillar industry of the national economy, the real estate industry is an important factor in the economic development of our country.At present, with the maturity of the real estate market, the competition in the real estate industry is becoming increasingly fierce, which puts forward higher requirements for the management of real estate enterprises.In order to realize sustainable development, real estate enterprises not only need to form unique competitive advantages, but also need to establish a set of scientific performance evaluation system to measure the realization of the strategic objectives of enterprises.As a part of strategic management, performance evaluation based on balanced scorecard (BSC) has been widely used to combine the evaluation process with enterprise strategy.In the process of writing, this paper uses the method of theoretical analysis and case analysis to construct the performance evaluation system of HZ Company.In the theoretical analysis, after combing the relevant theories of performance evaluation, balanced scorecard and strategic map, this paper expounds the performance evaluation framework based on balanced scorecard, which consists of six parts: strategy formulation, strategy description,Strategic measurement, target setting, performance evaluation and incentive mechanisms.First of all, this paper summarizes the characteristics of real estate industry and management, introduces the basic situation of HZ company, analyzes its strategic environment, analyzes the current situation and existing problems of HZ company's performance evaluation.Then the necessity analysis is carried out and the balanced scorecard is considered necessary for HZ Company to use as its performance evaluation tool.Secondly, after describing the feasibility and construction principle of implementing balanced scorecard in HZ Company, this paper establishes the performance evaluation system of HZ Company based on balanced Scorecard.Specifically, by determining the strategic objectives of the enterprise, drawing strategic maps, and then establishing the corporate scorecard indicators related to strategy; with the help of the Analytic hierarchy process (AHP), the index weight is designed; the corporate scorecard is decomposed into departments and individuals;This paper expounds the target value setting method of different indexes, puts forward the performance evaluation calculation method and the general implementation process of performance evaluation, and formulates the basic incentive form of HZ Company.The balanced scorecard is linked with the incentive mechanism of the company to ensure the consistency between the company's goals and individual goals, and the emphasis is placed on the timely improvement and updating of the performance evaluation system.Finally, this paper puts forward the safeguard measures, mainly from perfecting communication and education plan, establishing IT platform, perfecting internal environment, establishing balanced scorecard implementation organization and so on to ensure the effect of balanced Scorecard.The performance evaluation of real estate enterprises is still a challenging subject. This paper aims to establish a performance evaluation system based on balanced scorecard for HZ Company to help HZ Company strengthen strategic management and improve performance evaluation level.To achieve long-term development.At the same time, I hope that this paper can provide reference value for other real estate enterprises to implement balanced scorecard.
【学位授予单位】：河南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.5;F299.233.4

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