基于价值战略的国有钢结构制造企业经营绩效评价研究

发布时间：2018-05-24 12:53

本文选题：绩效评价 + 价值战略　；参考：《重庆大学》2014年硕士论文

【摘要】：钢结构因节能环保、坚固耐用、易于回收等优点，近年来得到国家重视并迅猛发展。国有钢结构制造企业响应政策号召，已成为钢结构行业发展的排头兵。然而，在实际运作过程中，国有钢结构制造企业普遍存在投资回报低、资源利用率差、重规模轻效益、可持续发展能力低等劣势导致整体竞争能力较弱。随着内部市场近一步开放，市场竞争加剧，国有钢结构制造企业正面临外资、民资、合资企业的严峻挑战。而目前国有钢结构制造企业仍然沿用建筑业绩效评价体系，已无法适应企业迅猛发展的需要。因此如何在绩效评价过程中引入市场竞争机制提升企业价值就成为该类企业发展的重要课题。本文基于价值战略的视角，针对国有钢结构制造企业特点和需求的理解，研究并提出了国有钢结构制造企业的经营绩效评价模型、评价指标体系、绩效评价方法，具有一定的理论与实践意义。首先，本文在总结国内外已有的经营绩效理论研究基础上，介绍了国有钢结构制造企业生产特点、管理模式特点、业务模型特点，分析了绩效评价体系存在的问题，指出了基于战略价值的经营绩效评价体系的优势，探讨了国有钢结构制造企业推行基于战略价值的经营绩效评价体系的必要性。其次，在深入理解价值战略、绩效评价理论思想基础上，对影响企业价值战略的三个策略进行阐述，，即价值源、价值动力和价值形象进行系统剖析并在全面分析了企业价值战略基础上，构建国有钢结构制造企业价值模型，并归纳整理了影响这三大策略的驱动因素，进而构建了国有钢结构制造企业的绩效评价维度模型、层次模型。然后，以经营绩效评价模型为基础，以企业价值战略为指导，运用经济增加值、平衡计分卡等方法，构建了国有钢结构制造企业价值源泉、价值动力、价值形象等关键绩效指标。再次，从指标准数据收集、评价周期、指标分解等方面阐述了指标应用注意事项；综合对比各评价方法的优劣，选取层次分析与模糊综合评判综合集成方法对该类企业进行绩效综合评价；并以JG2013年实际运营为例，进行综合评价，同时分析评价结果，提出了绩效改进建议。
[Abstract]:Due to the advantages of energy saving, environmental protection, durability and easy recovery, steel structure has been paid attention to and developed rapidly in recent years. In response to the policy call, the state-owned steel structure manufacturing enterprises have become the vanguard of the development of the steel structure industry. However, in the actual operation process, the state-owned steel structure manufacturing enterprises generally have the disadvantages of low return on investment, poor utilization of resources, heavy on scale and less benefit, low ability of sustainable development, and so on, which lead to the weakness of the overall competitive power. With the further opening of the internal market and the intensification of market competition, state-owned steel structure manufacturing enterprises are facing severe challenges from foreign, private and joint ventures. At present, the state-owned steel structure manufacturing enterprises still use the performance evaluation system of the construction industry, which can not meet the needs of the rapid development of enterprises. Therefore, how to introduce the market competition mechanism to enhance the enterprise value in the process of performance evaluation has become an important topic for the development of this kind of enterprises. Based on the perspective of value strategy and the understanding of the characteristics and requirements of state-owned steel structure manufacturing enterprises, this paper studies and puts forward the operating performance evaluation model, evaluation index system and performance evaluation method of state-owned steel structure manufacturing enterprises. It has certain theoretical and practical significance. First of all, on the basis of summarizing the existing theories of management performance at home and abroad, this paper introduces the characteristics of production, management mode and business model of state-owned steel structure manufacturing enterprises, and analyzes the problems existing in the performance evaluation system. This paper points out the advantages of the management performance evaluation system based on strategic value, and probes into the necessity of implementing the management performance evaluation system based on strategic value in state-owned steel structure manufacturing enterprises. Secondly, on the basis of deeply understanding the value strategy and the theory of performance evaluation, the paper expounds the three strategies that affect the enterprise value strategy, namely, the value source. The value motive force and value image are analyzed systematically, and on the basis of the comprehensive analysis of enterprise value strategy, the value model of state-owned steel structure manufacturing enterprise is constructed, and the driving factors influencing these three strategies are summarized and sorted out. Then, the performance evaluation dimension model and hierarchy model of state-owned steel structure manufacturing enterprises are constructed. Then, based on the management performance evaluation model, guided by enterprise value strategy, using the methods of economic added value and balanced scorecard, this paper constructs the value source and value motive force of state-owned steel structure manufacturing enterprises. Value image and other key performance indicators. Thirdly, from the aspects of standard data collection, evaluation cycle, index decomposition and so on, this paper expounds the points for attention in the application of indicators, and comprehensively compares the advantages and disadvantages of each evaluation method. This paper selects the integrated method of analytic hierarchy process and fuzzy comprehensive evaluation to evaluate the performance of this kind of enterprises, and takes the actual operation of JG2013 as an example to carry on the comprehensive evaluation. At the same time, it analyzes the evaluation results and puts forward some suggestions for improving the performance of this kind of enterprises.
【学位授予单位】：重庆大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.31;F406.72

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