S公司基于KPI的绩效考核体系优化研究

发布时间：2018-03-20 12:34

本文选题：安防　切入点：绩效考核　出处：《东华大学》2017年硕士论文　论文类型：学位论文

【摘要】：随着竞争的日益加剧,越来越多的企业注重运用绩效考核来改善运营、提升效率。同时,近年来,国家倡导会计职能转型,即由“核算职能”转变为“管理职能”,而绩效考核作为“管理职能”的重要一环,是企业提升价值的重要手段,是企业发展转型的重要基础,决定着会计职能转型的质量。关键绩效指标(KPI),在众多的绩效考核方法中,尤为常用和有效。安防行业自二十世纪九十年代中期开始,在国内蓬勃发展,已成为独具特色的新兴行业。但正是因为其发展时间较短,且自身业务类型具有特殊性,安防企业在进行绩效考核中产生了较多的问题。本文从研究背景、研究意义出发,阐述了绩效考核、关键绩效指标的相关概念和理论基础。继而以安防行业中的中型企业——S公司为例,沿着发现问题、分析问题、解决问题的思路,对S公司基于KPI的绩效考核体系进行优化。优化过程中,以S公司的战略目标落地为最终目标。首先,运用战略地图的理论,按照财务、客户、内部业务流程、学习与成长四个维度,将S公司的战略目标进行规划,通过描述战略重点,使结果与驱动因素相结合,进而制定公司级KPI。然后,将公司级关键绩效指标进行层层分解,设计出完整的部门级KPI、员工级KPI,之后设计出各指标权重。最后,提出S公司绩效考核的实施要点、结果应用,根据S公司的实际情况,强化优化绩效考核体系的保障措施,以便将绩效考核体系更好、更快的落到实处,发挥其重要作用。通过对S公司绩效考核体系的优化,最终期望达到提升被考核人进而整个团队的绩效、实现S公司战略目标落地、提升公司市场竞争力的同时实现企业的可持续发展等目的。同时,论文在对S公司绩效考核的设计中,结合安防行业与工程行业的特点进行设计,将一部分项目管理的理论与绩效管理理论、人力资源管理理论相结合,形成跨学科的理论交叉,促进绩效考核的本土化,希望为类似的中小企业提供参考和借鉴。
[Abstract]:With the increasing competition, more and more enterprises pay attention to using performance appraisal to improve operation and efficiency. At the same time, in recent years, the state advocates the transformation of accounting function. That is, from "accounting function" to "management function", performance appraisal, as an important part of "management function", is an important means for enterprises to enhance their value and an important basis for their development and transformation. It determines the quality of accounting function transformation. Key performance indicators (KPI) are especially common and effective in many performance appraisal methods. Since the middle of 1990s, the security industry has developed vigorously in China. But because of its short development time and the particularity of its own business type, the security enterprises have many problems in the performance appraisal. This paper starts from the research background, the significance of the research. This paper expounds the related concepts and theoretical basis of performance appraisal and key performance index. Then, taking the medium-sized enterprise S company in the security industry as an example, along the way of finding problems, analyzing problems and solving problems, This paper optimizes the performance appraisal system of S Company based on KPI. In the process of optimization, it takes the strategic goal of S Company as the ultimate goal. First, it applies the theory of strategic map, according to the financial, customer, internal business process, Learning and growing up four dimensions, planning the strategic objectives of S Company, combining the results with the driving factors by describing the strategic focus, then developing the corporate level KPI.Then, the key performance indicators at the company level are decomposed layer by layer. Design a complete department level KPI, employee level KPI, then design the weight of each index. Finally, put forward the key points of S company performance appraisal, the result application, according to the actual situation of S company, strengthen the safeguard measures of optimizing the performance appraisal system, By optimizing the performance appraisal system of S Company, we hope to improve the performance of the evaluated person and then the whole team, so as to improve the performance of the whole team, so as to improve the performance of the performance appraisal system and improve the performance of the whole team, so that the performance appraisal system can be put into practice faster and play an important role. In order to achieve the strategic goal of S company, improve the market competitiveness of the company and realize the sustainable development of the enterprise, the paper designs the design of the performance appraisal of S company, combined with the characteristics of the security industry and the engineering industry. Combining the theory of project management with the theory of performance management and the theory of human resource management, this paper forms a cross-disciplinary theory to promote the localization of performance appraisal, hoping to provide reference and reference for similar small and medium-sized enterprises.
【学位授予单位】：东华大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F272.5;F49

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