基于平衡计分卡的XC公司业绩评价研究

发布时间：2018-03-08 03:25

本文选题：平衡计分卡　切入点：指标体系　出处：《西安理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着经济发展与科技进步速度的不断提升,我国物资流通速度不断提升,现代海运物流企业作为网络经济发展的重要产物越来越多的参与到社会资源的分配中来。海运企业想要在竞争日趋激烈的市场竞争中得到长期稳健的发展,就要反复审视企业在内部管理模式方面是否符合当下经济发展的特点,其中在业绩评价方面,以财务数据为主要评价指标的业绩评价体系已经很难为海运企业满足其战略发展的长期目标提供有力帮助。因此,为海运企业建立科学、有效的业绩评价体系具有十分重要的意义。本文依照理论、现状、实证、案例的研究路线,以业绩评价指标体系构建与业绩评价的实施两部分作为最重要的核心内容对XC公司业绩水平进行研究。通过对以海运物流为主要业务的XC公司进行系统调研,在结合了平衡计分卡的基础上,充分考虑XC公司发展状况与长期战略目标,重点从客户、内部流程、学习与成长这三个非财务维度对原有业绩评价体系进行修缮,为XC公司重新构建了平衡计分卡下的新的绩效评价体系。在实证部分,本文建立了XC公司的模糊层次评价模型,使用层次分析法对XC公司重构评价体系中各指标权重进行了确定,然后对XC公司的业绩运用模糊综合评价的方法进行了相关评价,从而验证了该体系在海运物流企业实施的可行性。此次研究是对平衡计分卡在企业实践范围的一次扩展,希望通过此次研究能够为XC公司业绩评价带来有益提升,同时对海运物流企业的业绩评价提供有益参考。
[Abstract]:With the continuous improvement of economic development and the speed of scientific and technological progress, the speed of material circulation in our country has been continuously rising. As an important product of the development of network economy, modern marine logistics enterprises are more and more involved in the distribution of social resources. It is necessary to repeatedly examine whether the internal management mode of an enterprise conforms to the characteristics of current economic development, among which, in terms of performance evaluation, The performance evaluation system based on financial data as the main evaluation index has been difficult to provide strong help for shipping enterprises to meet their long-term objectives of strategic development. Effective performance evaluation system is of great significance. This paper studies the performance level of XC Company based on the construction of performance evaluation index system and the implementation of performance evaluation system, and makes a systematic investigation on the performance level of XC Company, which takes marine logistics as its main business. Based on the balanced Scorecard, considering the development status and long-term strategic objectives of XC Company, the paper focuses on the improvement of the original performance evaluation system from the three non-financial dimensions of customer, internal process, learning and growth. A new performance evaluation system based on balanced scorecard is constructed for XC Company. In the empirical part, the fuzzy hierarchical evaluation model of XC Company is established. The weight of each index in the reconfiguration evaluation system of XC Company is determined by the Analytic hierarchy process (AHP), and then the fuzzy comprehensive evaluation method is used to evaluate the performance of XC Company. This study is an extension of balanced Scorecard in enterprise practice, and it is hoped that this study can bring a beneficial improvement to the performance evaluation of XC Company. At the same time, it provides a useful reference for the performance evaluation of marine logistics enterprises.
【学位授予单位】：西安理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F550.66;F552.6

【参考文献】