Z公司业绩评价体系优化研究

发布时间：2018-04-15 03:20

本文选题：业绩评价 + EVA　；参考：《湘潭大学》2014年硕士论文

【摘要】：一个科学合理的业绩评价体系能够对企业业绩进行有效地考核，使企业树立进行长期价值经营的理念。企业业绩评价体系经过几十年的发展得到了较大的改进，但是，目前仍旧没有形成一套统一的，能够科学有效实施的业绩评价体系，因而由此造成的企业业绩评价结果失真的问题对于企业价值最大化的实现以及长远的发展将产生非常不利的影响。煤炭能源行业所具有的基础产业以及重要能源产业的地位能够对发电、冶金、运输等其他重要行业的生存与发展产生较大的影响，能够有力推动了国民经济的增长。因此，如何改善煤炭行业的经营业绩，使其在市场中进行有效地竞争成为我国急需关注的重点。要解决这些问题，首要的步骤是构建一套适用于煤炭能源行业的业绩评价体系。 Z公司作为国内煤炭能源行业中较为典型的上市公司，具备上述煤炭行业的各项特点。本文以Z公司为研究对象，分析其现有业绩评价的存在的缺陷，提出业绩评价体系的优化方案，即构建EVA-BSC综合业绩评价体系，并利用层次分析法与比率评分法对指标进行量化。该业绩评价体系结合了EVA（经济增加值）指标与平衡计分卡评价体系各自的优势，并考虑了Z公司自身及其所在煤炭行业的特点。构建的综合业绩评价体系以EVA指标为评价核心，，涵盖了如下四个维度：一是财务；二是内部经营流程；三是顾客；四是学习与成长，并且具有十四个评价指标。虽然本文是针对Z公司，构建出了EVA-BSC综合业绩评价体系，但是由于煤炭能源行业的其他企业与Z公司有着众多的相似之处，因此可以考虑将本文构建的评价体系做适当修改后运用到同行业的其他企业中，从而扩大这套综合业绩评价体系的应用范围。
[Abstract]:A scientific and reasonable performance evaluation system can effectively assess the enterprise performance and make the enterprise establish the concept of long-term value management.After decades of development, the enterprise performance evaluation system has been greatly improved, but at present, there is still not a unified performance evaluation system that can be implemented scientifically and effectively.As a result, the distortion of enterprise performance evaluation results will have a very negative impact on the realization of the maximization of enterprise value and the long-term development.The status of basic industry and important energy industry in coal energy industry can have a great impact on the survival and development of other important industries such as power generation metallurgy transportation and so on and can promote the growth of national economy.Therefore, how to improve the operating performance of the coal industry and make it compete effectively in the market has become an urgent concern in our country.To solve these problems, the first step is to build a performance evaluation system suitable for coal energy industry.As a typical listed company in the domestic coal energy industry, Z Company has the characteristics of the coal industry mentioned above.This paper takes Z Company as the research object, analyzes the defects of its current performance evaluation, puts forward the optimization scheme of the performance evaluation system, that is, constructing the comprehensive performance evaluation system of EVA-BSC, and quantifies the index by using the analytic hierarchy process (AHP) and the ratio scoring method.The performance evaluation system combines the advantages of EVA (Economic value added) index and balanced Scorecard evaluation system, and considers the characteristics of Z Company and its coal industry.The comprehensive performance evaluation system is based on the EVA index, covering the following four dimensions: first, finance; second, internal business process; third, customer; fourth, learning and growth, and has 14 evaluation indicators.Although this article is aimed at Z company, has constructed the EVA-BSC comprehensive achievement appraisal system, but because of the coal energy industry other enterprises and Z company has many similarities,Therefore, we can consider to apply the evaluation system to other enterprises in the same industry, so as to expand the scope of application of this comprehensive performance evaluation system.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F272.5;F426.21

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