基于平衡计分卡的S冶金矿业集团公司绩效评价体系的构建

发布时间：2018-05-11 03:30

本文选题：国有冶金企业 + 平衡计分卡　；参考：《青岛理工大学》2014年硕士论文

【摘要】：在我国目前经济产业格局中,冶金业处于基础地位,如果没有强大的冶金业作为基础,则我国的工业化、现代化以及中国梦的实现都将失去重要支撑。加快冶金业的发展步伐,可以有助于带动经济增长、稳定国家税收、促进社会进步。然而,自2008年全球金融危机以来,我国冶金企业受到较大影响,大部分国有冶金企业都在动荡的市场竞争中出现亏损,全行业面临供求严重失衡的形势,企业的健康持续发展担负着巨大的压力。在此背景下,国有冶金业要想摆脱经营困境,重新振兴起来,就必须引入先进的绩效管理思想,构建更加科学合理的绩效管理体系。在之前计划经济体制的影响下,国有冶金企业的管理通常过于重视企业生产管理,而忽视对企业员工的管理,缺乏科学的绩效管理,未建立完善的员工绩效考评体系,不能将员工的创造性和潜力充分发挥出来。若能激发员工的创造力,不断使其在工作中发挥其价值,而且能使员工在实现价值的同时得到最大心理满足,企业就能从根本上实现经营效益的稳步攀升。平衡计分卡在绩效考评中具有独特的先进性,不仅能够准确考评企业财务情况,而且注重企业内部流程优化、客户满意度提升和员工自身价值的增加。因此,为解决国有冶金企业在绩效管理方面出现的问题,可以将平衡计分卡的思想引入绩效考评中,以期提升员工的绩效、实现企业的振兴和持续发展。本文以中国五矿下属的某冶金矿业集团公司(以下简称S公司)为研究对象,首先回顾了相关研究理论和文献,然后简单介绍了一下有关绩效评价及平衡计分卡的基本概念,并对S公司现有的绩效评价体系的现状进行分析,了解其形成背景和显现存缺点,再对其施行平衡计分卡的必要性和可能性进行了较为细致客观的分析,然后再以平衡计分卡理论为指导思想,从财务维度、客户维度、内部业务流程维度和学习与成长维度四个方面,量身打造适合S公司的绩效评价体系方案,以期更好地解决企业当下遇到的各种运营问题,促进平衡计分卡在此行业甚至是整个国有企业的推广,并对增强国有冶金矿业企业的竞争力,提高其管理水平,提供一些合理的借鉴和参考。
[Abstract]:The metallurgical industry is in the basic position in the present economic industrial pattern of our country. If there is no strong metallurgical industry as the foundation, the industrialization, modernization and the realization of Chinese Dream of our country will all lose the important support. Speeding up the development of metallurgical industry can help to promote economic growth, stabilize the state tax, and promote social progress. However, since the global financial crisis in 2008, Chinese metallurgical enterprises have been greatly affected. Most state-owned metallurgical enterprises have suffered losses in the turbulent market competition, and the whole industry is faced with a serious imbalance between supply and demand. The healthy and sustainable development of enterprises bears great pressure. In this context, if the state-owned metallurgical industry wants to get rid of the predicament of management and revitalize again, it must introduce advanced performance management thought and construct a more scientific and reasonable performance management system. Under the influence of planned economy system, the management of state-owned metallurgical enterprises usually pays too much attention to the production management of enterprises, but neglects the management of employees, lacks scientific performance management, and fails to establish a perfect performance appraisal system for employees. The creativity and potential of employees cannot be fully realized. If we can stimulate the creativity of the employees, make them play their value in the work, and make the employees get the biggest psychological satisfaction while realizing the value, then the enterprise can realize the steady increase of the management benefit fundamentally. Balanced scorecard has a unique advantage in performance appraisal. It can not only accurately evaluate the financial situation of enterprises, but also pay attention to the optimization of internal process, the improvement of customer satisfaction and the increase of employees' own value. Therefore, in order to solve the problems in the performance management of state-owned metallurgical enterprises, the idea of balanced Scorecard can be introduced into the performance appraisal, in order to improve the performance of employees and realize the revitalization and sustainable development of enterprises. In this paper, a metallurgical mining group company (S Company) belonging to China Minmetals is taken as the research object. Firstly, the relevant research theories and literatures are reviewed, and then the basic concepts of performance evaluation and balanced scorecard are briefly introduced. The present situation of S company's performance evaluation system is analyzed, the background of its formation and its shortcomings are understood, and the necessity and possibility of implementing balanced scorecard are analyzed in detail and objectively. Then with the balanced Scorecard theory as the guiding ideology, from the financial dimension, customer dimension, internal business process dimension and learning and growth dimension, tailor-made performance evaluation system suitable for S company. In order to better solve all kinds of operational problems encountered by enterprises at present, promote the promotion of balanced scorecard in this industry and even the whole state-owned enterprises, and enhance the competitiveness of state-owned metallurgical mining enterprises, improve their management level, To provide some reasonable reference and reference.
【学位授予单位】：青岛理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.1;F406.7

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