基于EVA与BSC融合的NC公司业绩评价体系构建

发布时间：2018-04-17 06:47

本文选题：平衡计分卡 + 经济增加值　；参考：《中国海洋大学》2014年硕士论文

【摘要】：在我国现今市场环境下，随着市场经济体制以及现代化企业的逐步建立，所有权与经营权的高度分离，人们对现存企业管理制度尤其是业绩评价方法提出了相当的质疑。随着我国企业以及学者的不断探讨和向国外先进理论的学习，，传统的业绩评价方法的弊端逐渐显露，企业的领导者开始逐渐向目前较为先进的EVA业绩评价体系以及BSC业绩评价体系靠拢，希望通过更为完善的业绩评价方法来提升企业整体管理水平和业绩。 EVA业绩评价体系和BSC业绩评价体系相对于传统业绩评价方法的优越性是显而易见的，但事实上两者仍有一定的缺点并存在改进的余地。本文从理论层面详细分析了两者的优缺点，找出了两者的优劣互补性以及融合的可能，并据以构建出了EVA-BSC综合业绩评价体系的模型，并从实践角度以NC公司为例，为EVA-BSC综合业绩评价体系的具体设计过程、实施过程提供了一个参照方案，旨在在现有理论水平上，为企业寻找一套更为完善合理的业绩评价方法。文章共有六个部分，第一部分介绍了论文研究的背景、思路以及方法，并简要介绍了国内外相关研究文献；第二部分从理论出发，探讨了EVA、BSC融合的可能并初步提出了两者综合的业绩评价体系的构建思路；第三部分则开始以NC公司为例，分析其现行业绩评价方法，找出不足，并论述了该公司引进EVA-BSC业绩评价体系的可行性；第四部分给出了NC公司EVA-BSC综合业绩评价体系的设计过程并在第五部分给出了NC公司在实施该业绩评价方法时应该注意的问题；第六部分对全文做出了总结和展望。
[Abstract]:In the present market environment of our country, with the gradual establishment of market economy system and modern enterprises, and the separation of ownership and management power, people question the existing enterprise management system, especially the method of performance evaluation.With the continuous exploration of Chinese enterprises and scholars and the study of advanced theories abroad, the disadvantages of traditional performance evaluation methods have been gradually revealed.The leaders of the enterprise begin to draw closer to the more advanced EVA performance evaluation system and the BSC performance evaluation system gradually, hoping to improve the overall management level and performance of the enterprise through more perfect performance evaluation method.The advantages of EVA performance evaluation system and BSC performance evaluation system over traditional performance evaluation methods are obvious, but in fact they still have some shortcomings and there is room for improvement.In this paper, the advantages and disadvantages of the two are analyzed in detail from the theoretical level, and the advantages and disadvantages of the two are found out, and the possibility of their fusion is found. The model of the comprehensive performance evaluation system of EVA-BSC is constructed based on the model, and the example of NC Corporation is given from the point of view of practice.This paper provides a reference scheme for the concrete design process and implementation process of EVA-BSC comprehensive performance evaluation system, aiming at finding a set of more perfect and reasonable performance evaluation methods for enterprises on the existing theoretical level.The first part introduces the background, ideas and methods of the research, and briefly introduces the relevant research literature at home and abroad.This paper probes into the possibility of the integration of EVANBSC and puts forward the idea of constructing a comprehensive performance evaluation system between the two systems. The third part begins to analyze the current performance evaluation methods of NC Corporation and find out the shortcomings.It also discusses the feasibility of introducing the EVA-BSC performance evaluation system into the company, the fourth part gives the design process of the NC company's EVA-BSC comprehensive performance evaluation system, and in the fifth part, the problems that the NC company should pay attention to in the implementation of the performance evaluation method are given.The sixth part makes the summary and the prospect to the full text.
【学位授予单位】：中国海洋大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F406.7;F426.471

【参考文献】