基于平衡计分卡的T集团绩效管理研究
发布时间:2018-04-22 07:00
本文选题:绩效评价 + 平衡计分卡 ; 参考:《辽宁大学》2014年硕士论文
【摘要】:新时期的企业,在如此竞争激烈的市场中要想创造出辉煌的业绩,首先应具备一套先进的管理理念,其次要求管理者将这套理念灌输到企业中,根据企业实际情况,有针对性地实施。每个企业都是一个独立的经济实体,要想将更大的创收作为根本目的,就要求每一发展阶段都要有一个既定目标,为实现这一目标,每个职能部门下到每个团队中的个人都应各尽其职,发光发热。如何来评判每个人的贡献多少,这就要求企业拥有成熟的业绩评价体系,一直以来,这都是对企业管理至关重要的。 为了能够帮助蒙古国发展企业绩效,开拓市场,借助中国实际优秀经验,因此针对实际案例,引进这种科学的绩效评价方法,即平衡计分卡,这种评价方法在1990年在美国开始流行,并以迅雷不及掩耳之势在全球范围内产生巨大影响,在世界上许多著名优秀企业都用这种方法来评价绩效,在这个方法中,财务、内部经营与完善、客户信息反馈和企业自身的学习和成长是最关键的步骤,这一系列非财务指标将弥补从前单一财务指标的不足,针对企业战略目标,制定具体流程,各因素之间互相驱动,形成战略与目标之间的双向改进循环,既为企业提供了一种创新性的业绩评价体系框架,又针对企业战略管理与业绩评价之间的关系提供了具体思路与方法,成为企业战略管理中不可或缺的一部分。 本文通过对国内外平衡计分卡发展的研究,以某汽车销售服务集团为具体个案,针对平衡计分卡的四个评价要素以及具体实施过程详细分析了相关理论和在整个过程中应遵循的原则,并以此引申到平衡计分卡对蒙古国企业的发展有哪些重要借鉴意义,希望平衡计分卡能为蒙古国企业的战略管理起到一定的积极作用,提高核心竞争力,增加企业效益。
[Abstract]:In the new era, in order to create brilliant achievements in such a competitive market, enterprises should first have a set of advanced management concepts, and then require managers to inculcate this idea into the enterprise, according to the actual situation of the enterprise. To implement it in a targeted manner. Each enterprise is an independent economic entity, and in order to make greater income generation a fundamental goal, it is necessary to have a set goal at every stage of development, and to achieve this goal, Individuals from each functional department to each team should do their part and glow. How to judge the contribution of each person, which requires that the enterprise has a mature performance evaluation system, which has always been crucial to the management of the enterprise. In order to help Mongolia develop its enterprise performance and develop its market, and with the help of China's practical excellent experience, this scientific performance evaluation method, namely balanced Scorecard, is introduced to the actual cases. This evaluation method, which became popular in the United States in 1990, has had a tremendous impact on a global scale in a rapid fashion, and has been used by many of the world's leading and outstanding companies to evaluate performance. In this method, finance, Internal management and perfection, customer information feedback and the enterprise's own learning and growth are the most critical steps. This series of non-financial indicators will make up for the shortcomings of the previous single financial index, and formulate specific processes for the strategic objectives of the enterprise. The factors drive each other to form a two-way improvement cycle between strategy and goal, which provides an innovative performance evaluation system framework for enterprises. It also provides specific ideas and methods for the relationship between enterprise strategic management and performance evaluation and becomes an indispensable part of enterprise strategic management. Based on the research on the development of balanced Scorecard at home and abroad, this paper takes an automobile sales and service group as a specific case. According to the four evaluation elements of balanced scorecard and the concrete implementation process, this paper analyzes in detail the relevant theories and the principles to be followed in the whole process, and then extends the balanced scorecard to the development of Mongolian enterprises. It is hoped that the balanced scorecard can play a positive role in the strategic management of Mongolian enterprises, improve the core competitiveness and increase the efficiency of the enterprises.
【学位授予单位】:辽宁大学
【学位级别】:硕士
【学位授予年份】:2014
【分类号】:F272.5;F416.471
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