基于平衡计分卡的MS销售公司绩效考核体系优化研究

发布时间：2018-02-11 00:59

本文关键词： 石油销售企业平衡计分卡绩效考核体系优化　出处：《西南石油大学》2017年硕士论文　论文类型：学位论文

【摘要】：近年来,国有石油销售企业在面对国际油价持续走低、销售市场竞争升级、经济发展增速减缓、国内需求日益疲软、成品油市场放开的困难局面下,伴随着中央全面深化国企改革的呼声,逐步开始艰难的改革转型,开启从"半市场经济"到全面融入市场竞争的进程。然而,在推进全面市场化的过程中,国有石油销售企业的内部管理体制机制,基于长期以来形成的历史因素,还与当前现代化的企业管理体制机制有一定差距,对国有石油销售企业实现转型升级构成阻碍,这其中首当其冲的就是绩效考核激励机制。针对国有石油销售企业目前存在的如:用工总量庞大、二三线库站外人员过多、工作分配苦乐不均、工作效率低下等问题,为了达到有效精简冗余人员、实现人员合理分布、提高人均劳动效率的目的,进而增强企业的市场竞争力,推进企业管理换挡升级,要求必须抓住"人"这一关键要素,通过现代化的考核激励方法和科学的考核激励过程管理,充分调动国有石油销售企业人员的主观能动性和工作积极性,逐步建立短期业绩和中长期发展相结合的员工薪资增长和事业发展成长机制,将企业干部员工的思想和行动与企业的长期稳健优质发展统一起来,形成在市场上具有攻击性和侵略性的"狼性精神",巩固国有石油销售企业的市场龙头地位,发挥行业引领作用。为此,本文选取中国石油销售公司旗下一家普通地市公司——MS销售公司——作为研究对象,基于企业实际情况,运用比较、实证、统计、分析等方法,引入平衡计分卡理论(BSC),对公司长期改革发展战略和短期经营业绩目标进行规划和分解,从财务、客户、内部流程、学习与成长四个层面进行战略分解,优化指标设计和权重赋值,建立一套激励性好、执行度强、认可度高的绩效考核体系,从而有效解决MS销售公司在向现代化市场型企业改革转型中出现的各种问题,增强企业的竞争性和凝聚力,同时丰富和发展国有石油销售企业绩效考核体系改革的理论和观点,也为具有共性特点的中国石油省市级销售公司提供一个有实践意义和参考价值的范例模版。
[Abstract]:In recent years, the state-owned oil sales enterprises have been faced with the difficult situation of the international oil price falling, the competition in the sales market being upgraded, the economic growth rate slowing down, the domestic demand weakening day by day, and the refined oil market opening up. Along with the call of the central government to deepen the reform of state-owned enterprises in an all-round way, the difficult reform transition has gradually begun, and the process from "semi-market economy" to all-around integration into market competition has begun. However, in the process of promoting comprehensive marketization, The internal management system mechanism of the state-owned oil sales enterprises, based on the historical factors formed for a long time, is still far from the modern enterprise management system and mechanism, which is an obstacle to the state-owned oil sales enterprises to realize the transformation and upgrading. The first one to bear the brunt of this is the performance appraisal incentive mechanism. At present, the state-owned oil sales enterprises have such problems as the huge amount of labor employed, the excessive number of people outside the secondary and third-line depots, the uneven distribution of work and the inefficiency of work, and so on. In order to reduce the redundant personnel effectively, realize the rational distribution of the personnel, improve the per capita labor efficiency, enhance the market competitiveness of the enterprise and promote the enterprise management shift upgrade, it is necessary to grasp the key element of "person". Through modern examination and incentive methods and scientific management of examination and incentive process, we can fully mobilize the subjective initiative and work enthusiasm of the personnel of state-owned oil sales enterprises. We will gradually establish a mechanism of salary growth and career growth that combines short-term performance with medium- and long-term development, so as to unify the thinking and actions of cadres and employees in enterprises with the long-term steady and high-quality development of enterprises. To form an aggressive and aggressive "wolf nature spirit" in the market, consolidate the leading position of state-owned oil sales enterprises in the market, and give play to the leading role of the industry. This paper selects MS sales Company, a general prefectural company of China Petroleum sales Company, as the research object. Based on the actual situation of the enterprise, it uses the methods of comparison, demonstration, statistics, analysis and so on. Introducing the theory of balanced Scorecard to plan and decompose the company's long-term reform and development strategy and short-term business performance objectives, and decompose the strategy from the four levels of finance, customer, internal process, learning and growth. Optimize the index design and weight assignment, set up a set of performance appraisal system with good incentive, strong execution and high recognition, so as to effectively solve all kinds of problems in the transformation of MS sales company to modern market-based enterprises. To enhance the competitiveness and cohesion of enterprises, and to enrich and develop the theory and viewpoint of the reform of the performance appraisal system of state-owned oil sales enterprises, It also provides an example template with practical significance and reference value for PetroChina provincial and municipal sales companies with common characteristics.
【学位授予单位】：西南石油大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F426.22;F272.92

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