基于价值管理的DT物流公司绩效评价研究

发布时间：2018-04-13 17:47

本文选题：绩效评价 + 价值管理　；参考：《中国海洋大学》2014年硕士论文

【摘要】：20世纪90年代以来，第三方物流企业在市场需求的驱动下迅速崛起，逐渐超越企业自备物流部门，成为了供应链上企业间产品流通的主要渠道。与此同时，我们也注意到，我国相当多的物流企业尚未建立完整的绩效评价体系。设计并实施一套合理、有效的绩效评价体系，不仅可以促进物流企业的业务发展，也可以为企业产品组合的改进、核心竞争力的培养，提供重要的决策依据和实践工具。DT公司是一家成功实施基于价值管理体系的物流企业，本文希望通过对其绩效评价系统的研究，揭示绩效评价系统建设的理论依据及实践经验，为我国物流企业的绩效评价系统建设提供有价值的参考。本文立足于“基于作业的价值管理”框架，对示例物流企业的绩效评价系统进行了深入研究。研究内容主要包括：绩效评价系统的组成要素、绩效评价单位的识别和分类、各类绩效评价单位的绩效指标及相应的核算方法、绩效指标的汇总和表示方式，以及基于绩效评价的价值管理循环等。在研究过程中，本文对于价值管理理论中的产出价值因素分解方法进行了有意义的探索，提出一种三因素表示、绝对值计量的产出价值因素分解方式，以更好的揭示企业价值创造的过程。本文还将产品生命周期分析方法应用于绩效评价单位的识别和分类，为物流企业实施绩效评价系统提供了有价值的参考工具。在绩效指标汇总的表示方法方面，，本文总结提出了产出价值矩阵，该矩阵不仅可以汇总各作业单位的绩效指标得出企业总体的绩效指标，还可以揭示企业内部各组织价值创造的过程，是一种为企业运营决策提供更为直观、全面的依据。本文的研究表明，基于作业的价值管理框架可以帮助企业设计、实施有效的绩效评价系统。该绩效评价系统，不仅可以将企业的总体价值管理目标分解为各级作业单位的具体绩效目标，以引导作业单位的运营活动；还可以将各级作业单位的绩效核算指标汇总得到企业总体的绩效指标，以反映企业各级组织的运营情况，支持管理决策，并应用绩效管理循环予以反馈、改进。
[Abstract]:Since the 1990s, the third-party logistics enterprises have risen rapidly under the driving of market demand, gradually surpassing the self-owned logistics department of enterprises and becoming the main channel of product circulation among enterprises in the supply chain.At the same time, we also note that quite a number of logistics enterprises in China have not established a complete performance evaluation system.The design and implementation of a reasonable and effective performance evaluation system can not only promote the business development of logistics enterprises, but also improve the product mix and cultivate the core competitiveness of enterprises.DT Company is a logistics enterprise which successfully implements the value management system. This paper hopes to reveal the theoretical basis and practical experience of the performance evaluation system through the research of its performance evaluation system.It provides valuable reference for the construction of performance evaluation system of logistics enterprises in China.Based on the framework of "Activity-based value Management", this paper makes an in-depth study on the performance evaluation system of an example logistics enterprise.The main contents of the study include: the components of performance evaluation system, the identification and classification of performance evaluation units, the performance indicators of various performance evaluation units and their corresponding accounting methods, the collection and expression of performance indicators.And the value management cycle based on performance evaluation.In the course of the research, this paper makes a meaningful exploration on the decomposition method of output value factor in the theory of value management, and puts forward a method of decomposition of output value factor, which is expressed by three factors and measured by absolute value.In order to better reveal the process of enterprise value creation.This paper also applies the method of product life cycle analysis to the identification and classification of performance evaluation units, which provides a valuable reference tool for logistics enterprises to implement performance evaluation system.In terms of the representation method of performance index summary, this paper summarizes and puts forward the output value matrix, which can not only sum up the performance indicators of each job unit, but also obtain the overall performance index of the enterprise.It can also reveal the process of creating the value of each organization within the enterprise, which is a more intuitive and comprehensive basis for the enterprise operation decision.The research in this paper shows that the activity-based value management framework can help enterprises to design and implement effective performance evaluation system.The performance evaluation system can not only decompose the total value management objective of the enterprise into the specific performance objectives of the activity units at all levels, so as to guide the operational activities of the activity units.It is also possible to aggregate the performance accounting indicators of all levels of activity units to obtain the overall performance indicators of the enterprises, to reflect the operational situation of the organizations at all levels of the enterprise, to support the management decisions, and to use the performance management cycle to feedback and improve.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F272.5;F259.23

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