基于平衡计分卡的WSJ公司绩效评价体系研究

发布时间：2018-09-15 19:01

【摘要】：从上世纪90年代末以来，伴随着政府对房地产行业的政策倾斜，我国房地产业发展突飞猛进。从我国国民经济结构来看，房地产行业处于非常重要的地位，对整个国民经济的贡献比例较高。然而，另一个事实是我国现阶段房地产市场的竞争正逐渐从传统的产品销售、资金实力、资源占有竞争向综合素质竞争转变，而综合素质竞争的核心又是人才的竞争。每个企业都有自己的核心竞争力，而人力资源一直被视为企业塑造核心竞争力的源泉。因此，业界人士习惯给企业的人力资源冠以“第一资源”的名号。管理学大师德鲁克曾经说过：“管理的本质就是发动人去工作。”因此，企业要提高市场竞争力就必须重视企业内部绩效管理体系的优化与完善。把平衡计分卡这种战略执行工具运用到企业绩效体系的构建，符合现实需要和时代特征，有利于企业建立有效的人才培养机制，同时也具有重要的理论意义。本文首先对绩效管理相关理论的发展进行了综述，并通过与平衡计分卡对比指出传统的绩效评价制度本身存在的不足。接着，在评述相关理论的基础上，对WSJ公司的绩效评价、组织运行现状等方面进行了分析。在此过程中，主要通过实地调查、问卷调查以及当面访谈来搜集研究该公司的相关资料，发现其现行绩效考核中存在的问题，指出产生问题的原因。然后运用规范研究和案例分析相结合、定性研究和定量研究相结合的研究方法，结合公司的战略目标和愿景，，对WSJ公司绩效评价的目标和原则等作出明确的界定，并制定出该公司的战略地图。在此原则、目标的基础上，选取了平衡计分卡四个维度中公司层面的关键绩效指标，并运用科学的分析方法对指标赋予相应的权重。对于部门层面和员工层面的指标设计则以营销部门为例进行了说明。最后，对新的绩效评价体系进行导入，重新设计体系运行过程中各个环节用到的样表，以保证绩效计划、绩效考核、绩效辅导沟通以及绩效反馈等工作有条不紊进行。同时，文章从四个方面提出了新的优化方案实施的保障措施，以便该新体系在WSJ公司内部全面推行，达到提升绩效考核水平进而提高企业竞争力的目的。本文希望通过建立这样一套基于平衡计分卡理论的绩效评价体系和实施方案，为WSJ公司在今后的绩效管理实践过程中提供一定的参考。
[Abstract]:Since the end of 1990s, the real estate industry in China has developed by leaps and bounds along with the government's policy on the real estate industry. From the point of view of the national economic structure, the real estate industry is in a very important position, and its contribution to the whole national economy is high. However, another fact is that the competition of real estate market in our country is gradually changing from traditional product sales, capital strength and resource possession competition to comprehensive quality competition, and the core of comprehensive quality competition is the competition of talents. Each enterprise has its own core competitiveness, and human resources have been regarded as the source of core competitiveness. As a result, industry people are accustomed to the name "first resource" for the human resources of enterprises. Management guru Drucker once said: "the essence of management is to motivate people to work." Therefore, to improve market competitiveness, enterprises must attach importance to the optimization and improvement of internal performance management system. The application of balanced Scorecard as a strategic executive tool to the construction of enterprise performance system accords with the needs of reality and the characteristics of the times and is conducive to the establishment of an effective talent training mechanism for enterprises and also has important theoretical significance. This paper firstly summarizes the development of performance management theory and points out the shortcomings of the traditional performance evaluation system by comparing with the balanced scorecard. Then, on the basis of reviewing relevant theories, this paper analyzes the performance evaluation and organization operation status of WSJ Company. In this process, mainly through field investigations, questionnaires and face-to-face interviews to collect and study the company's relevant information, found its current performance appraisal problems, pointed out the causes of the problems. Then using the combination of normative research and case analysis, qualitative research and quantitative research, combined with the strategic objectives and vision of the company, the objectives and principles of WSJ performance evaluation are clearly defined. And draw up the strategic map of the company. On the basis of this principle and objective, the key performance indicators at the company level in the four dimensions of balanced scorecard are selected, and the corresponding weights are given to the indicators by scientific analysis method. The index design of department and employee level is illustrated by the example of marketing department. Finally, the new performance evaluation system is introduced, and the sample tables used in all aspects of the system operation are redesigned to ensure that the performance plan, performance appraisal, performance guidance communication and performance feedback are carried out in an orderly manner. At the same time, the paper puts forward the safeguard measures of the new optimization scheme from four aspects, so that the new system can be carried out in the WSJ company in an all-round way, so as to improve the performance appraisal level and then enhance the competitiveness of the enterprise. This paper hopes to establish such a performance evaluation system based on balanced scorecard theory and the implementation of the scheme, for WSJ in the future performance management practice process to provide a certain reference.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92

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