基于附加价值的饭店绩效考核指标体系研究

发布时间：2019-05-14 08:14

【摘要】：饭店业已经成为旅游业乃至整个服务业中最重要的产业之一,在国民经济中所占比重日益加深,但其经营却进入了微利时代,向管理要效益的时代已经到来。饭店绩效考核是其管理中的重要环节之一,其核心部分绩效考核指标体系不能适应饭店业面临的新问题。因此探求一种能适应当前饭店业经营形势的,并且能够平衡企业与员工利益的新的绩效考核指标体系成为必然。随着收入分配、增值税等政策的颁布,附加价值的理念逐渐受到学界与业界的重视,如何落实以人为本的管理思想,解决传统绩效考核中存在的众多问题,研究附加价值的相关理论尤为重要。本文在附加价值理论的基础上,主要采用定性研究的方法,使用文献分析、调研访谈、对比分析的方法,分析研究饭店绩效考核指标体系的现状及发展趋势,结合BSC、KPI等考核方法,引入反映企业长期可持续发展的相关指标,在对建立以附加价值为基础的考核指标体系的必要性及可行性充分探讨之后,构建了一套基于附加价值的简单易行的饭店绩效考核指标体系,为饭店绩效考核指标体系的改革及创新提供参考。本考核指标体系分为财务和非财务两个维度,财务维度是以附加价值为驱动因素的统一、定量的指标,而非财务维度以顾客满意为驱动因素的动态、定性的指标。该指标体系从纵向上,为宏观统计与微观统计提供了统一的口径；在横向上,为企业内部不同部门、不同企业之间提供可横向比较的指标。
[Abstract]:Hotel industry has become one of the most important industries in tourism and even the whole service industry, and its proportion in the national economy is deepening day by day, but its management has entered the era of small profits, and the era of seeking benefits from management has come. Hotel performance appraisal is one of the important links in its management, and its core part of the performance appraisal index system can not adapt to the new problems faced by the hotel industry. Therefore, it is necessary to explore a new performance evaluation index system which can adapt to the current situation of hotel industry and balance the interests of enterprises and employees. With the promulgation of income distribution, value added tax and other policies, the concept of added value has been paid more and more attention by the academic circles and the industry. How to implement the people-oriented management thought and solve many problems existing in the traditional performance appraisal. It is particularly important to study the relevant theories of added value. On the basis of added value theory, this paper mainly adopts the method of qualitative research, using the methods of literature analysis, investigation and interview, comparative analysis, analyzing and studying the present situation and development trend of hotel performance appraisal index system, combined with BSC,. KPI and other assessment methods introduce relevant indicators reflecting the long-term sustainable development of enterprises, and after fully discussing the necessity and feasibility of establishing an assessment index system based on added value, A set of simple and feasible hotel performance appraisal index system based on added value is constructed, which provides a reference for the reform and innovation of hotel performance appraisal index system. The evaluation index system is divided into two dimensions: financial and non-financial. The financial dimension is a unified and quantitative index driven by additional value, rather than a dynamic and qualitative index with customer satisfaction as the driving factor in the financial dimension. Vertically, the index system provides a unified caliber for macro statistics and micro statistics, and horizontally, it provides horizontal comparative indicators for different departments and enterprises within the enterprise.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F719

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