国有AZ公司经营业绩考核体系建立的研究

发布时间：2018-02-28 06:32

本文关键词： 国有企业经营业绩考核体系 AZ公司　出处：《天津大学》2014年硕士论文　论文类型：学位论文

【摘要】：在日益激烈的市场竞争中，探索出一套科学有效的经营业绩考核体系对于实现AZ公司国有资产的保值增值具有重大意义。首先，本文对企业经营业绩考核等相关概念进行了界定，对国内开展经营业绩考核工作现状和国外相关研究理论进行介绍，并对AZ公司企业性质、生产经营现状和特点进行阐述，分析得出AZ公司现行的经营业绩考核工作存在考核指标设置没有以企业战略目标为指导、过分强调财务指标以及对企业经营风险控制不足等缺点。其次，依据AZ公司生产经营的特点，针对AZ公司现有以财务指标为主的考评体系提出了适应企业战略要求的企业经营业绩评价指标体系。以平衡计分卡为基础，应用层次分析法、经济增加值评价系统等工具，确立了AZ公司经营业绩考核体系的评价标准及计分方法，并提出在AZ公司建立经营业绩考核结果与管理者薪酬挂钩的激励机制，通过对企业开展经营业绩考核工作约束管理者经营行为，最终实现国有资产的保值增值。最后，以AZ公司下属钢结构分公司为例进行了实证研究，，验证了所构建经营业绩考核体系的科学性和可操作性。研究结论认为，所提出的以战略目标为指导的，财务指标与非财务指标相结合的经营业绩评价指标体系，对指导AZ公司建立科学的经营业绩考核体系具有重要的理论价值和实际指导意义。
[Abstract]:In the increasingly fierce market competition, it is of great significance to explore a set of scientific and effective performance appraisal system for AZ company to maintain and increase the value of state-owned assets. First of all, this paper defines the related concepts of business performance appraisal, introduces the current situation of domestic business performance assessment and relevant research theories abroad, and introduces the nature of AZ company. The present situation and characteristics of production and management are expounded, and it is concluded that the existing assessment indexes of AZ Company are not guided by the strategic objectives of the enterprise. Too much emphasis on financial indicators and inadequate control of business risks. Secondly, according to the characteristics of production and operation of AZ Company, Aiming at the existing evaluation system of AZ company, which is based on financial index, this paper puts forward an evaluation index system of enterprise operating performance, which meets the requirements of enterprise strategy. On the basis of balanced scorecard, it applies analytic hierarchy process (AHP) and evaluation system of economic added value (EVAV), and so on. This paper establishes the evaluation standard and scoring method of AZ company's operating performance appraisal system, and puts forward an incentive mechanism in AZ company to establish the link between the operating performance appraisal result and the manager's salary. Finally, the paper takes the steel structure branch of AZ Company as an example to carry out the empirical research, which restricts the managers' management behavior and ultimately realizes the maintenance and appreciation of state-owned assets. The results show that the system is scientific and operable. The conclusion of the study is that the proposed evaluation index system is based on the combination of financial and non-financial indicators, which is guided by the strategic objectives. It has important theoretical value and practical significance to guide AZ Company to establish a scientific management performance appraisal system.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.5;F426.92

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