基于BSC与KPI整合的综合服务型物流企业绩效评价研究

发布时间：2019-05-09 16:28

【摘要】：全球经济一体化的不断深入，给我国经济带来了更多的机遇和挑战，众多企业在这种情况下意识到了绩效评价的重要性。在国外，企业绩效评价的理论研究和实际应用都已相当成熟，大部分企业都有一套符合自身需求的绩效评价系统。我国在借鉴国外研究成果的基础上，，也做了一些有益的探索，但多是理论方面的研究，真正将绩效评价应用到企业指导其经营管理的并不多。近年来，物流行业作为新的经济热点，受到了国内外的普遍关注。随着物流产业的发展，人们对物流的需求也越来越复杂，传统的运输仓储型物流企业已经难以满足消费者的需求。加之国外物流巨头纷纷涌入，面对激烈的竞争，我国众多物流企业纷纷加快向综合服务型物流企业的转型。综合服务型物流企业作为一种新型的物流企业，要想在激烈的市场竞争中存活，必须全面了解自身的经营管理状况，发现自身的优势和不足。在这种情况下，对综合服务型物流企业进行具有判断、预测、引导功能的绩效评价显得尤为重要。以往的企业绩效评价偏重于财务方面的评价，而平衡计分卡（BSC）从企业财务、顾客、内部流程、学习与成长四个维度对企业绩效进行评价，弥补了传统绩效评价的不足，使评价更加全面。同时关键绩效指标（KPI）作为另一种战略绩效工具，也一直受到普遍关注。为了使综合服务型物流企业绩效评价更加科学全面，将两者进行有效整合，以达到取长补短的效果。本文在参考国内外相关理论研究的基础上，根据综合服务型物流企业的发展现状和特点，将平衡计分卡（BSC）和关键绩效指标（KPI）进行整合。在分析综合服务型物流企业的战略的基础上，将其战略从BSC四个维度分解为战略重点和关键成功因素，然后将各维度的关键成功因素分解为KPI，最后确立了综合服务型物流企业的绩效评价指标体系。之后，根据综合服务型物流企业绩效评价的特点和要求，确立运用层次分析法和模糊综合评价法相结合的数学模型对其绩效进行综合评价，其中层次分析法用于确定指标权重，模糊综合评价法对综合服务型物流企业绩效进行综合评分。最后，将建立的绩效评价指标体系和评价模型运用到S公司，对其绩效进行总体评价，验证了绩效评价指标体系和评价模型的有效性和可操作性，并针对S公司存在的问题提出了相应的改进意见，希望这些意见对其有所帮助，以早日实现其战略目标。本文的主要创新点是：以综合服务型物流企业为研究对象对其进行绩效评价，这在以往的研究中并不多见；将BSC与KPI进行整合，以企业战略为指导，建立起综合服务型物流企业绩效评价指标体系；将层次分析法与模糊综合评价相结合，构建综合服务型物流企业绩效的综合评价模型，并将该模型运用于S企业，对其绩效的优劣进行判断，具有较高的准确性。
[Abstract]:The continuous deepening of global economic integration has brought more opportunities and challenges to our economy. In this case, many enterprises have realized the importance of performance evaluation. In foreign countries, the theoretical research and practical application of enterprise performance evaluation have been quite mature, and most enterprises have a set of performance evaluation system which accords with their own needs. On the basis of drawing lessons from foreign research results, China has also made some useful explorations, but most of them are theoretical research, and there are not many real applications of performance evaluation to enterprises to guide their management. In recent years, logistics industry as a new economic hot spot, has received widespread attention at home and abroad. With the development of logistics industry, the demand for logistics is becoming more and more complex, and the traditional transportation warehouse logistics enterprises have been unable to meet the needs of consumers. In addition, foreign logistics giants pour in one after another, facing the fierce competition, many logistics enterprises in our country have accelerated the transformation to integrated service logistics enterprises. As a new type of logistics enterprise, comprehensive service logistics enterprise, in order to survive in the fierce market competition, must fully understand its own management situation and find its own advantages and disadvantages. In this case, it is very important to judge, predict and guide the performance of integrated service logistics enterprises. In the past, the enterprise performance evaluation focused on the financial evaluation, while the balanced scorecard (BSC) evaluated the enterprise performance from four dimensions: enterprise finance, customer, internal process, learning and growth, which made up for the shortcomings of the traditional performance evaluation. Make the evaluation more comprehensive. At the same time, as another kind of strategic performance tool, key performance indicator (KPI) has been paid more and more attention. In order to make the performance evaluation of integrated service-oriented logistics enterprises more scientific and comprehensive, the two are effectively integrated in order to achieve the effect of complementing each other's strengths and weaknesses. On the basis of referring to the relevant theoretical research at home and abroad, according to the development status and characteristics of integrated service logistics enterprises, this paper integrates the balanced scorecard (BSC) and the key performance index (KPI). On the basis of analyzing the strategy of integrated service logistics enterprises, the strategy is decomposed into strategic focus and key success factors from four dimensions of BSC, and then the key success factors of each dimension are decomposed into KPI,. Finally, the performance evaluation index system of integrated service-oriented logistics enterprises is established. After that, according to the characteristics and requirements of the performance evaluation of comprehensive service logistics enterprises, the mathematical model combining analytic hierarchy process (AHP) and fuzzy comprehensive evaluation method is established to evaluate the performance of logistics enterprises, in which the analytic hierarchy process (AHP) is used to determine the index weight. The fuzzy comprehensive evaluation method is used to evaluate the performance of integrated service-oriented logistics enterprises. Finally, the established performance evaluation index system and evaluation model are applied to S company to evaluate its performance as a whole, and the effectiveness and maneuverability of the performance evaluation index system and evaluation model are verified. At the same time, some suggestions are put forward to solve the problems existing in S Company, and it is hoped that these suggestions will help S Company to achieve its strategic goal as soon as possible. The main innovations of this paper are as follows: taking the integrated service logistics enterprises as the research object to evaluate their performance, which is rare in the previous research; The integration of BSC and KPI, guided by enterprise strategy, establishes a comprehensive service-oriented logistics enterprise performance evaluation index system; Combining analytic hierarchy process (AHP) with fuzzy comprehensive evaluation, a comprehensive evaluation model of comprehensive service logistics enterprise performance is constructed, and the model is applied to S enterprise to judge the performance of S enterprise, which has high accuracy.
【学位授予单位】：成都理工大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F259.23

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