平衡计分卡的改进与应用研究

发布时间：2018-02-08 14:57

本文关键词： 绩效评价平衡计分卡改进与应用　出处：《华中科技大学》2014年硕士论文　论文类型：学位论文

【摘要】：绩效评价作为提升企业核心竞争力的重要手段之一,近年来得到的长足的发展。尤其是平衡计分卡的出现,给业绩评价带来了革命性的影响,它能够有效的分解企业战略目标、平衡各个方面关系,并很好的解决了传统方法中绩效评价与战略脱节、非财务指标考核过少等问题。但是,平衡计分卡也存在利益相关者考虑不全、未考虑战略目标制定、指标间关系不明晰等问题,所以,对平衡计分卡的改进和应用研究具有很强的现实意义。本文首先阐述平衡计分卡改进和应用的研究意义、研究内容和研究思路,其次,对国内外有关平衡计分卡研究的文献资料进行综述,然后概括阐述了平衡计分卡的基本理论问题,指出平衡计分卡的缺陷并作出改进。理论问题介绍完之后,引入F公司作为改进后平衡计分卡的应用案例。通过分析F公司现状,指出绩效评价体系的中存在的问题。然后,运用改进后的平衡计分卡,利用SWOT分析法建立F公司的战略目标,对财务、客户、社会责任、内部流程和学习与成长五个层面进行分析,设计了关键绩效指标体系。最后,制定相应的配套措施,确保平衡计分卡在F公司的顺利实施。本文通过F公司进行案例分析,应用改进后的平衡计分卡来规避原理论应用中的不足,为制药企业设计了一套切实可行的绩效评价体系。另外,运用平衡计分卡协助公司设计并分解战略目标、提高企业绩效,从而提升其核心竞争力,促使企业获得长远发展。
[Abstract]:As one of the most important means to enhance the core competence of enterprises, performance evaluation has made great progress in recent years. Especially, the emergence of balanced scorecard has brought revolutionary influence to performance evaluation, and it can effectively decompose the strategic objectives of enterprises. Balance all aspects of the relationship, and a good solution to the traditional methods of performance evaluation and strategic disconnect, non-financial indicators to assess too little and so on. However, balanced scorecard also has stakeholders to consider not fully, did not consider the formulation of strategic goals, The relationship between the indicators is not clear, so, the improvement and application of balanced scorecard has a strong practical significance. This paper first describes the research significance, research content and research ideas of the balanced scorecard, second, This paper summarizes the literature about balanced scorecard research at home and abroad, then generalizes the basic theoretical problems of balanced scorecard, points out the defects of balanced scorecard and improves it. This paper introduces F Company as the application case of improved balanced Scorecard. By analyzing the present situation of F Company, it points out the problems existing in the performance evaluation system. Then, the improved balanced Scorecard is used. Using SWOT analysis method to establish the strategic goal of company F, analyze the five levels of finance, customer, social responsibility, internal process, learning and growth, and design the key performance index system. Finally, the corresponding supporting measures are worked out. In order to ensure the smooth implementation of balanced scorecard in F Company, this paper uses the improved balanced Scorecard to avoid the deficiency in the application of the original theory through the case study of F Company. In addition, the balanced Scorecard is used to help the company to design and decompose the strategic objectives, to improve the performance of the enterprise, thus to enhance its core competitiveness and promote the long-term development of the enterprise.
【学位授予单位】：华中科技大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.2

【相似文献】