基于EVA-BSC视角下山东吉客隆公司绩效评价体系研究

发布时间：2018-05-09 16:53

本文选题：非财务指标 + EVA　；参考：《天津商业大学》2017年硕士论文

【摘要】：传统的企业绩效评价方式有很多,但大多集中在对企业财务盈利能力、营运能力等滞后性财务指标的研究和分析。对于现代企业来说,市场竞争日趋激烈,企业之间的竞争是企业综合实力的比拼,作业流程等前置性的非财务指标决定了企业的表现,BSC评价方法应运而生,结合科学的赋值方法和指标测算,BSC实现了企业试图运用复合的指标评价企业绩效的目标,而EVA则是专注体现企业财务方面能力,通过多项调整测算体现企业所有者利益的财务指标。将二者结合运用企业绩效评价是学术界近些年来的研究趋势,更是企业未来发展所必须的关键评价体系。本文首先通过了解所研究企业现实状况发现企业存在对关键非财务指标重视度不够的问题,随后运用通用方法,结合企业实际情况建立符合企业自身的EVA-BSC评价体系,分解企业战略推演多维度的评价指标,最后,收集现有指标尝试为所研究企业绩效打分,分析得分及其趋势变化,为企业的未来发展提出建议和改进措施。本文希望通过将先进绩效评价方法具体运用于企业,实现先进绩效评价方法本土化,帮助更多企业发现问题解决问题。
[Abstract]:There are a lot of traditional enterprise performance evaluation methods, but most of them focus on the research and analysis of the lagging financial indexes such as the financial profitability and operation ability of the enterprises. For modern enterprises, the market competition is increasingly fierce, the competition among enterprises is the comparison of the comprehensive strength of the enterprise, and the prepositional non financial indexes such as the operating process are determined. The performance of the enterprise, BSC evaluation method came into being, combined with the evaluation method and index of science, BSC realized the enterprise's goal to evaluate the enterprise performance by using compound index, while EVA is the financial index that embodies the financial ability of the enterprise and calculates the interests of the owner through a number of adjustments. The combination of the two parties is applied. The enterprise performance evaluation is the research trend in the academic circle in recent years, and it is the key evaluation system for the future development of the enterprise. First, through understanding the actual situation of the enterprise, this paper finds that the enterprise has not paid enough attention to the key non-financial indicators, and then uses the general method to build up the enterprise with the actual situation of the enterprise. In the EVA-BSC evaluation system, it decomposes the enterprise strategy to deduce the multi-dimensional evaluation index. Finally, we collect the existing indicators to score the performance of the enterprise, analyze the change of the score and its trend, and put forward some suggestions and measures for the future development of the enterprise. The localization of performance evaluation method helps more enterprises find problems and solve problems.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F721;F715.5

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