平衡计分卡在AB制造公司绩效管理中的应用研究

发布时间：2018-01-05 21:09

本文关键词：平衡计分卡在AB制造公司绩效管理中的应用研究　出处：《苏州大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着经济的发展和科学技术的进步，更多的企业正越来越多地考虑与关注绩效考核评价体系。企业希望运用科学、全面、高效的绩效评价体系来对企业的经营情况，组织的有效性，，员工的积极性等一系列的行为进行有效的考核与管理。绩效评价体系，就是以实际的业绩效果为考核评价依据的价值衡量体系。目前在企业中使用比较广泛的绩效评价体系有平均权益乘数、综合评分法、平衡计分卡及EVA综合计分卡等。其中平衡记分卡已经被大多数的企业所运用；它已发展成为企业内部管理中普遍使用的战略管理与绩效考核的工具。本文以AB公司为例，首先介绍了AB公司当前的绩效管理现状，分析了其绩效管理中存在的问题，并探讨实施平衡计分卡的条件；其次，详细地介绍了AB公司是如何依据平衡计分卡原理，结合公司的战略目标与愿景绘制出战略地图，并设计出公司级财务层次，客户层次，内部运营层次及学习与成长层次，这四个层次的关键成功因素及关键绩效指标等；再次，详细地介绍了AB公司导入平衡计分卡的过程，及如何将公司的战略目标层层分解到部门，直至员工个体的；接下来，本文对AB公司实施平衡计分卡的效果进行了分析，并详细地介绍了AB公司在实施过程中碰到的障碍与困难；本文最后对AB公司实施平衡计分卡进行了一定的总结，希望AB公司的经验能对正计划导入或未来即将导入平衡计分卡的制造型公司提供了一定的借鉴作用。
[Abstract]:With the development of economy and the progress of science and technology, more and more enterprises are considering and paying more and more attention to the performance appraisal system. An efficient performance evaluation system is used to evaluate and manage a series of behaviors, such as the management of the enterprise, the effectiveness of the organization, the enthusiasm of the staff, and so on. It is a value measurement system based on actual performance effect. At present, the performance evaluation system which is widely used in enterprises has average equity multiplier and comprehensive scoring method. Balanced scorecard and EVA integrated scorecard, among which the balanced scorecard has been used by most enterprises; It has developed into a common tool of strategic management and performance appraisal in enterprise internal management. Taking AB Company as an example, this paper firstly introduces the current situation of performance management in AB Company, analyzes the problems existing in its performance management, and probes into the conditions for the implementation of balanced Scorecard. Secondly, it introduces in detail how AB Company is based on the principle of balanced Scorecard, combined with the company's strategic objectives and vision to draw a strategic map, and design corporate financial level, customer level. Internal operation level and learning and growth level, the four levels of key success factors and key performance indicators; Thirdly, the paper introduces the process of introducing balanced Scorecard in AB Company in detail, and how to decompose the strategic objectives of the company to the department layer by layer, until the individual employees; Then, this paper analyzes the effect of implementing balanced Scorecard in AB Company, and introduces in detail the obstacles and difficulties encountered in the implementation process of AB Company. In the end, this paper summarizes the implementation of balanced Scorecard in AB Company, and hopes that the experience of AB Company can provide some reference to the manufacturing companies which are introducing or about to introduce the BSC in the future.
【学位授予单位】：苏州大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.5;F416.4

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