XN集团子公司绩效评价指标体系构建与应用研究

发布时间：2018-11-19 17:13

【摘要】：平衡计分卡作为一种综合绩效评价工具在企业中应用越来越广泛,它能够综合财务、客户、内部流程、学习和成长等方面对企业绩效进行多角度衡量。绩效评价是企业创造持续竞争优势,沟通企业行为与企业战略的有力工具,通过对企业绩效评价能够准确的衡量经营绩效,及时的把握企业的经营状况和战略方向。鉴于企业绩效评价的重要性,本文以XN集团子公司为研究对象,对子公司构建了基于平衡计分卡理论的绩效评价指标体系。XN集团是一家以城市天然气供应为主营业务的能源企业集团,自集团组建以来并没有对子公司构建一套科学的绩效评价体系。本文通过对相关绩效管理理论进行了综述研究,在此基础上对XN集团公司的绩效评价现状进行了分析,运用实地调查、问卷调查等方式获取该公司的相关信息数据,然后运用科学的研究方法进行分析,发现其现行绩效管理中存在的问题,找出产生问题的原因。在此基础上,阐述了XN集团对其子公司构建绩效评价体系的必要性,然后结合公司的战略目标和愿景,对XN集团子公司绩效评价的目标和原则等作出明确的界定,并制定出其战略地图。在对企业战略主题进行分解后,本文选取了平衡计分卡四个维度中子公司层面的重要绩效指标,并运用层次分析法对指标赋予相应的权重,从而为XN集团子公司构建了科学完善的绩效评价指标体系。最后,本文提出了运用模糊综合评价法得到量化的评价结果的综合评分方法,并进行实际应用。本文通过对XN集团子公司建立基于平衡计分卡理论的绩效评价体系,一方面能够对企业绩效进行客观准确的评价,另一方面能够提高子公司的管理运营水平,进一步提升XN集团的整体实力。同时,本人也希望通过对XN集团公司个例研究,能够为其他燃气企业的绩效管理研究提供一定的参考与借鉴。
[Abstract]:As a comprehensive performance evaluation tool, balanced Scorecard (BSC) is more and more widely used in enterprises. It can integrate finance, customer, internal process, learning and growth to measure enterprise performance from many angles. Performance evaluation is a powerful tool for enterprises to create sustainable competitive advantage, to communicate enterprise behavior with enterprise strategy, and to accurately measure the performance of enterprises through performance evaluation, and to grasp the management situation and strategic direction of enterprises in time. In view of the importance of enterprise performance evaluation, this paper takes the subsidiary company of XN Group as the research object. A performance evaluation index system based on the balanced Scorecard theory is constructed for the subsidiary company. XN Group is an energy enterprise group with urban natural gas supply as its main business. Since the establishment of the group, there has not been a scientific performance evaluation system for the subsidiaries. Based on the analysis of the current situation of the performance evaluation of XN Group, the paper obtains the relevant information data of the company by field investigation, questionnaire survey and so on. Then using scientific research methods to analyze, find out the existing problems in its current performance management, find out the causes of the problems. On the basis of this, this paper expounds the necessity of XN group to construct the performance evaluation system for its subsidiaries, and then makes a clear definition of the objectives and principles of the performance evaluation of the subsidiary companies of the XN Group combined with the company's strategic objectives and vision. And draw up its strategic map. After decomposing the strategic theme of the enterprise, this paper selects the important performance indicators at the subsidiary level in the four dimensions of balanced Scorecard, and gives the corresponding weight to the index by using the analytic hierarchy process (AHP). Thus, a scientific and perfect performance evaluation index system is constructed for the subsidiary company of XN Group. Finally, this paper puts forward a comprehensive evaluation method to get the quantitative evaluation result by using fuzzy comprehensive evaluation method, and carries on the practical application. Based on the balanced Scorecard theory, this paper establishes a performance evaluation system for the subsidiary companies of XN Group. On the one hand, it can objectively and accurately evaluate the performance of the enterprises, on the other hand, it can improve the management and operation level of the subsidiary companies. Further enhance the overall strength of XN Group. At the same time, I also hope to provide some reference and reference for the performance management research of other gas enterprises through the case study of XN Group.
【学位授予单位】：山东理工大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F299.24;F275

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