基于平衡计分卡的Y集团总部职能部门绩效考核改进研究

发布时间：2018-04-28 08:40

本文选题：平衡计分卡 + 利益相关者　；参考：《山东大学》2017年硕士论文

【摘要】：随着企业规模的扩大和规范程度的提高,实施集团化战略,加强企业集团总部管理显得越来越重要。企业集团通过集团总部发挥价值链的作用,产生集群化的规模效应。集团总部职能部门是实现集团管控职能的重要机构,也是集团战略执行与绩效考核中承上启下的关键层面。总部职能部门能否把战略执行作为部门工作核心任务,势必影响集团的产业集群效应和长期竞争力的培育。绩效考核可以高度地融合在企业战略管理中,既可作为战略测评与监控的方式,又可作为战略测评与监控的基础。将企业战略与绩效考核紧密结合起来,建立基于集团战略目标的总部职能部门绩效考核,已经成为集团企业管理的重要环节。平衡计分卡(Balanced Score Card,BSC)提供了一个框架,帮助企业在复杂多变的环境中更好地监测战略实施,以及平衡多个利益相关者的利益,有助于企业构建战略绩效评价指标体系,调动内在行动力和创造力,促进战略有效执行。在与利益相关者(Stakeholder)、经济增加值(EVA)、目标管理(MB0)、关键绩效指标(战略KPI)等理论和方法的交锋中,平衡计分卡不断整合、进步,成为成熟的战略绩效考核工具。Y集团是山东省内一家大型国有企业,为应对盐业体制改革(主营业务政策环境颠覆性变化)和产能严重过剩的市场竞争(产业环境)带来的双重压力,集团做出转型发展的决策,在"十三五"战略规划中重点提出了多方位的战略目标。这种情况下,Y集团战略执行能力受到极大的考验。本文通过文献研究、访谈和问卷调查,有根据的揭示了 Y集团总部职能部门绩效考核中出现的战略导向不匹配、指标不合理、缺乏公平性与绩效环节缺失等亟待解决的问题。在综合分析的基础上,基于综合平衡计分卡为Y集团绘制战略地图,创造性地引入内部利益相关者方法和工具,结合集团层级指标分解与部门需求分析,设计出职能部门绩效考核指标体系,并采用权值因子法为指标科学分配权重,将战略执行和职能部门绩效评估高度融合。为实现保障绩效考核体系的有效运行,设计出一整套绩效考核运作流程,并制定考核制度。本文为改进Y集团总部职能部门绩效考核所做的研究,有利于Y集团战略落地,通过完善职能部门绩效考核各个环节,有效的促进了总部职能部门的横向沟通,改善整体工作绩效,更为长远的,为Y集团培育长期竞争能力做出贡献。由于职能部门的工作的同质性,以及应用理论、方法和工具的普适性,借由Y集团所做的总部职能部门绩效考核改进,对有类似背景的其他企业集团总部职能部门的绩效考核也能提供一些借鉴与参考。
[Abstract]:With the expansion of enterprise scale and the improvement of standardization, it is more and more important to implement the strategy of collectivization and strengthen the management of the headquarters of enterprise group. The enterprise group exerts the value chain function through the group headquarters, produces the cluster scale effect. The functional department of the group headquarters is an important organization to realize the function of management and control of the group, and it is also the key layer of the strategy implementation and performance appraisal of the group. Whether the headquarters functional department can take the strategic implementation as the core task of the department will inevitably affect the industrial cluster effect of the group and the cultivation of long-term competitiveness. Performance appraisal can be highly integrated in the strategic management of enterprises, which can be used as the way of strategic evaluation and monitoring, and also as the basis of strategic evaluation and monitoring. Combining enterprise strategy with performance appraisal, it has become an important link of group enterprise management to establish the headquarters functional department performance appraisal based on group strategic goal. Balanced Score Card (BSC) provides a framework for enterprises to better monitor strategic implementation in a complex and volatile environment, balance the interests of multiple stakeholders, and help enterprises to build a strategic performance evaluation index system. Mobilize internal action and creativity to promote the effective implementation of the strategy. In the exchange of theories and methods with stakeholders such as Stakeholder, EVA0, MB0, key performance indicators (KPIs), etc., the balanced scorecard is continuously integrated and improved. As a mature tool of strategic performance appraisal. Y Group is a large state-owned enterprise in Shandong Province. In order to cope with the double pressure brought by the reform of the salt industry system (the changing policy environment of the main business) and the market competition (industrial environment) with severe overcapacity, the group made the decision of transformation and development. In the "13 th five-year Plan", the strategic objectives are put forward. Under this circumstance, the strategic execution ability of Y Group is greatly tested. Based on literature research, interviews and questionnaires, this paper reveals some urgent problems such as mismatch of strategic orientation, unreasonable indicators, lack of fairness and lack of performance links in the performance appraisal of the functional departments of Y Group. On the basis of comprehensive analysis, we draw strategic map for Y group based on integrated balanced scorecard, creatively introduce internal stakeholder methods and tools, combine group level index decomposition and department demand analysis. The index system of functional department performance evaluation is designed, and the weights are assigned scientifically by using the weight factor method, and the strategy implementation and the performance evaluation of the functional department are highly integrated. In order to ensure the effective operation of the performance appraisal system, a whole set of performance appraisal operation flow is designed, and the appraisal system is established. The research done in this paper for improving the performance appraisal of the functional department of the Y Group is beneficial to the landing of the strategy of the Group Y Group. Through the improvement of each link of the performance appraisal of the functional department, it effectively promotes the horizontal communication of the functional department of the headquarters. Improve overall performance and, in the longer term, contribute to Y Group's long-term competitiveness. Due to the homogeneity of the work of the functional departments and the universality of the applied theory, methods and tools, the performance evaluation of the functional departments in headquarters made by Y Group has been improved. It can also provide some reference for the performance appraisal of the headquarter departments of other enterprise groups with similar background.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.5;F426.82

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