基于EVA-BSC的塔中项目业绩考核研究
发布时间：2018-10-22 08:02
【摘要】：业绩考核是企业管理的关键职能,是促进项目顺利完成的重要工具。塔中项目部隶属于TLM油田公司,主要承担着现勘探开发、开采油气藏等重任。目前,相对落后、不科学的业绩考核办法制约了其效益的提高。因此,研究如何完善和改进其业绩考核显得非常必要。本研究着眼于塔中项目业绩考核问题进行研究。首先,通过对相关理论和实践背景的介绍,对经济增加值(EVA)和平衡计分卡(BSC)的研究现状进行了梳理,分析平衡计分卡和经济增加值的优缺点,同时分析EVA与BSC融合的可行性、优势等,形成业绩考核的理论基础。在此基础上,本研究分析了塔中项目部的业绩考核情况,发现了其业绩考核在考核指标设计、评价方法运用等方面存在的问题,并剖析了其原因。借鉴EVA-BSC的理论思想,选取了包括财务核心指标、其他效益类指标、内部管理类、客户与社会类、学习与成长类5个维度的指标,并对指标体系中的财务指标和非财务指标进行选取和分解,形成20个小指标的业绩考核指标池,结合关键指标法、专家打分法和AHP等方法,计算各层级、各指标权重,并进一步计算出每个小指标的综合权重,得出塔中项目业绩考核评价表,继而提出了实际中的实施方案和保障措施。本文旨在结合塔中项目部的实际情况,建立一种新型的以EVA为核心,以BSC为框架的综合业绩考核体系,进而全面客观的评价塔中项目的经营业绩,推动塔中项目的可持续发展。
[Abstract]:Performance evaluation is the key function of enterprise management and an important tool to promote the successful completion of the project. Tazhong Project, which belongs to TLM Oilfield Company, is mainly responsible for current exploration and development, exploitation of oil and gas reservoirs and so on. At present, relatively backward, unscientific performance appraisal method restricted its benefit enhancement. Therefore, it is very necessary to study how to perfect and improve its performance appraisal. This study focuses on the performance appraisal of the Tazhong Project. First of all, through the introduction of relevant theory and practice background, this paper combs the research status of (EVA) and (BSC), analyzes the advantages and disadvantages of the balanced Scorecard and Economic added value, and analyzes the feasibility of the integration of EVA and BSC. Advantages and so on, form the theoretical basis of performance appraisal. On this basis, the paper analyzes the performance appraisal of the project department in Tazhong, finds the problems in the design of the evaluation index and the application of the evaluation method, and analyzes the reasons. Based on the theory of EVA-BSC, this paper selects five dimensions including financial core index, other benefit index, internal management class, customer and social class, learning and growth class. And select and decompose the financial index and non-financial index in the index system, form the performance appraisal index pool of 20 small indexes, combine the key index method, expert scoring method and AHP method, calculate the weight of each level, each index, etc. Furthermore, the comprehensive weight of each small index is calculated, and the performance evaluation table of Tazhong project is obtained, and then the practical implementation scheme and safeguard measures are put forward. The purpose of this paper is to establish a new comprehensive performance appraisal system with EVA as the core and BSC as the frame in order to evaluate the management performance of the Tazhong project comprehensively and objectively, and to promote the sustainable development of the Tazhong project.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22
[Abstract]:Performance evaluation is the key function of enterprise management and an important tool to promote the successful completion of the project. Tazhong Project, which belongs to TLM Oilfield Company, is mainly responsible for current exploration and development, exploitation of oil and gas reservoirs and so on. At present, relatively backward, unscientific performance appraisal method restricted its benefit enhancement. Therefore, it is very necessary to study how to perfect and improve its performance appraisal. This study focuses on the performance appraisal of the Tazhong Project. First of all, through the introduction of relevant theory and practice background, this paper combs the research status of (EVA) and (BSC), analyzes the advantages and disadvantages of the balanced Scorecard and Economic added value, and analyzes the feasibility of the integration of EVA and BSC. Advantages and so on, form the theoretical basis of performance appraisal. On this basis, the paper analyzes the performance appraisal of the project department in Tazhong, finds the problems in the design of the evaluation index and the application of the evaluation method, and analyzes the reasons. Based on the theory of EVA-BSC, this paper selects five dimensions including financial core index, other benefit index, internal management class, customer and social class, learning and growth class. And select and decompose the financial index and non-financial index in the index system, form the performance appraisal index pool of 20 small indexes, combine the key index method, expert scoring method and AHP method, calculate the weight of each level, each index, etc. Furthermore, the comprehensive weight of each small index is calculated, and the performance evaluation table of Tazhong project is obtained, and then the practical implementation scheme and safeguard measures are put forward. The purpose of this paper is to establish a new comprehensive performance appraisal system with EVA as the core and BSC as the frame in order to evaluate the management performance of the Tazhong project comprehensively and objectively, and to promote the sustainable development of the Tazhong project.
【学位授予单位】：中国石油大学(华东)
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F406.7;F426.22
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