基于平衡计分卡的CS公司采油业务业绩评价研究

发布时间：2018-01-13 20:03

本文关键词：基于平衡计分卡的CS公司采油业务业绩评价研究　出处：《西安石油大学》2014年硕士论文　论文类型：学位论文

【摘要】：平衡计分卡作为一种先进的业绩评价工具已逐渐为国内诸多企业所接受。目前，我国石油企业业绩评价体系存在诸多缺陷与不足，为有效解决目前石油公司在业绩评价方面存在的问题，本文借鉴平衡计分卡理论为企业建立新型业绩评价体系，将平衡计分卡理念应用于企业业绩评价实践中，尝试解决“如何有效运用”的问题。文章首先对相关理论背景予以介绍，结合企业内部环境现状，分析CS公司实施基于平衡计分卡的业绩评价体系的必要性与可行性。其次，明确CS公司的战略规划目标和关键绩效驱动因素，由此制定采油业务业绩评价的指标体系，包括平衡计分卡四个层面关键指标和权重设置方法的选取；本文以层次分析法确定指标权重，以综合评价法确定最终综合指数。然后，，将上述业绩评价方法分别应用于CS公司X、Y、Z采油作业区，对X、Y、Z采油作业区业绩进行综合评价、指出改进建议，并将其与传统业绩评价方法进行比较。最终结论为：基于平衡计分卡的业绩评价体系具备一定的客观性和合理性，能够有效弥补和完善传统业绩评价方法的不足。本文的研究证明把平衡计分卡引入到CS公司采油业务的业绩评价体系当中是可行的，而且是有意义的。在具体实施过程中，对比分析了各作业区管理上的优势与劣势，指明了今后需要努力的方向，最终将评价结果中阻碍发展的因素转化为促进发展的动力，以评价促发展改善经营绩效，从而提高集团公司整体的经营管理水平。
[Abstract]:As an advanced performance evaluation tool , balanced scorecard has been accepted by many enterprises in China . At present , there are many deficiencies and shortcomings in the performance evaluation system of petroleum enterprises . In order to solve the problems existing in the performance evaluation of oil companies , this paper uses balanced scorecard theory to establish a new performance evaluation system for enterprises , and applies the concept of balanced scorecard to the practice of enterprise performance evaluation , and tries to solve the problem of " how to use " . This paper first introduces the relevant theoretical background and analyzes the necessity and feasibility of implementing the performance evaluation system based on balanced scorecard based on the present situation of the internal environment of the enterprise . Secondly , it makes a comprehensive evaluation on the performance of X , Y and Z production areas by using analytic hierarchy process , and compares it with the traditional performance evaluation method . The research proves that it is feasible and meaningful to introduce the balanced scorecard into the performance evaluation system of CS company ' s oil recovery business . In the implementation process , the advantages and disadvantages of each operation area management are analyzed , and the direction of future efforts is pointed out . Finally , the factors hindering the development in the evaluation result are transformed into the power to promote development , so as to improve the performance of the development and improve the overall management level of the Group company .

【学位授予单位】：西安石油大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.22;F406.7

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