平衡计分卡在船舶代理企业的应用研究

发布时间：2018-03-28 23:12

本文选题：平衡计分卡　切入点：船舶代理企业　出处：《华侨大学》2013年硕士论文

【摘要】：由于国际船舶代理企业外部环境和内部环境的急剧变化，企业为了应对挑战，必须实现战略性竞争力的转变与形成。本文对在西方国家运用较为成熟的平衡计分卡作一引鉴与思考，旨在为我国船代企业提高战略实施能力和绩效管理水平开拓一种有效工具。平衡计分卡是一种战略性业绩评价工具，它不再单纯强调短期目标利润最大化的实现，而是从企业发展战略的整体角度出发，层层分解为互有因果逻辑关系的四个维度的考核指标并最终编制实现目标的行动方案，，使得战略目标更易实施和执行，绩效指标更易跟踪和控制。本文借鉴平衡计分卡的理念，通过案例研究，以战略为导向建立船代企业的绩效评价体系。本文首先介绍了平衡计分卡理论的基本思想框架、应用维度和国内外研究现状，接着阐述了我国船代企业的特点、分析了船代企业使用平衡计分卡的适用性和必要性。在此基础上，本文对船代企业的平衡计分卡实施模型进行了设计，并对船代企业如何建立平衡计分卡提出建议和创新方法，涵盖愿景阐述、战略制定、战略地图、指标设计、权重确定系等几个应用方面的关键问题。文章最后以某公司为例就平衡计分卡的实施进行了实证研究。通过实证研究，表明本文所采用的战略目标推导、KPI指标的提炼、权重确定和行动方案的制定具有一定的可操作性和实用性，并对国内船代企业实施平衡计分卡具有一定参考价值。
[Abstract]:Because of the drastic changes in the external and internal environment of the international shipping agency enterprises, the enterprises are facing the challenges. It is necessary to realize the transformation and formation of strategic competitiveness. The purpose of this paper is to develop an effective tool to improve the strategic implementation ability and performance management level of Chinese shipbuilding enterprises. The balanced Scorecard is a kind of strategic performance evaluation tool, which not only emphasizes the realization of the profit maximization of the short-term goal, but also starts from the overall angle of the enterprise development strategy. Layer by layer is divided into four dimension evaluation indicators with causality logic and the final plan of action to achieve the goal is drawn up, which makes the strategic objective easier to implement and implement, and the performance index easier to track and control. This paper uses the idea of balanced scorecard for reference, and establishes the performance evaluation system of ship-representative enterprises based on strategy through case study. Firstly, this paper introduces the basic thought frame, application dimension and current research situation of balanced scorecard theory. Then, the characteristics of Chinese shipboard enterprises are expounded, and the applicability and necessity of using balanced scorecard are analyzed. On this basis, the implementation model of balanced scorecard for ship-acting enterprises is designed in this paper. And put forward suggestions and innovative methods on how to establish balanced scorecard, including vision statement, strategy formulation, strategic map, index design, Finally, the paper takes a company as an example to carry out an empirical study on the implementation of the balanced Scorecard. Through the empirical study, it shows that the strategic objectives used in this paper are derived from refining the KPI index. The determination of weight and the formulation of action plan have certain maneuverability and practicability, and have certain reference value for the implementation of balanced scorecard in domestic shipping enterprises.
【学位授予单位】：华侨大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F272.92;F552.6

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