平衡计分卡在G农机企业绩效评价中的应用

发布时间：2018-06-21 02:42

本文选题：G农机企业 + 平衡计分卡　；参考：《中南大学》2013年硕士论文

【摘要】：摘要：“十二五”时期国家将加快农业现代化进程、加快社会主义新农村建设。因而,国家将加大对农业的重视,对农业的扶持,这对于农业机械行业来说,无疑是一次机遇,而面对巨大的农机市场,对于农业机械化的要求,这也是一次挑战。G农机企业是一家有着十几年历史的汽车配件与农机制造企业,面对机遇与挑战,争取顺势发展壮大。本文将从平衡计分卡的角度对其绩效管理进行梳理,G农机企业虽然有其特性,但也兼顾了相似类型企业的共性,希望能对类似企业的绩效管理有所启发和借鉴。本论文以绩效管理理论、平衡计分卡理论为基础,首先了解G农机企业的基本情况以及分析了其绩效管理现状,指出其存在的问题,并对其所处的行业及自身的优劣势进行了分析,并根据其战略描绘了战略地图,进而基于平衡计分卡,从公司、部门以及员工三个层面构建绩效管理指标,并以财务部门为例,对指标的具体设置以及权重的分配做范例。最后,根据对绩效管理体系的实施做出初步评估,并给出绩效评价结果的应用以及结果的修正。本文的创新点主要是：首先,从企业所处的环境去理解企业的战略；其次,从四个维度绘制了G企业的战略地图,并从三个层面设计绩效评价指标体系；第三,以财务部以及财务岗位为例说明了绩效指标的设计及权重的划分。
[Abstract]:Absrtact: the state will speed up the process of agricultural modernization and the construction of new socialist countryside in the period of the Twelfth Five-Year Plan. As a result, the state will pay more attention to and support agriculture, which is undoubtedly an opportunity for the agricultural machinery industry. In the face of the huge agricultural machinery market, the demand for agricultural mechanization, This is also a challenge. G agricultural machinery enterprise is a more than ten years of history of auto parts and agricultural machinery manufacturing enterprises, facing opportunities and challenges, striving for the development and expansion of the trend. This paper will comb its performance management from the point of view of balanced scorecard, although it has its own characteristics, but also give consideration to the similarities of similar types of enterprises, hoping to provide inspiration and reference to the performance management of similar enterprises. Based on the theory of performance management and the theory of balanced scorecard, this paper first understands the basic situation of G agricultural machinery enterprises, analyzes the present situation of its performance management, and points out its existing problems. It also analyzes the advantages and disadvantages of its industry and its own advantages and disadvantages, and describes the strategic map according to its strategy, and then, based on the balanced scorecard, constructs performance management indicators from the three levels of company, department and staff, and takes the finance department as an example. The specific setting of indicators and the distribution of weights to do an example. Finally, according to the implementation of the performance management system to make a preliminary evaluation, and the application of performance evaluation results and the correction of the results. The innovation of this paper is as follows: first, to understand the enterprise strategy from the environment of the enterprise; secondly, draw the strategic map of G enterprise from four dimensions, and design the performance evaluation index system from three levels; third, Take finance department and finance position as an example to illustrate the design of performance indicators and the division of weights.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.4;F406.7

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