平衡计分卡在B装备制造企业的战略应用研究

发布时间：2018-02-21 02:23

本文关键词： 平衡计分卡绩效管理战略管理装备制造业　出处：《上海交通大学》2015年硕士论文　论文类型：学位论文

【摘要】：中国改革开放三十七年来,中国制造业在这场市场经济“大潮”中蓬勃发展,并逐步成为了我国经济发展的重要力量之一。由于中国制造企业发展速度过快,尤其是民营企业积极参与中国制造业发展,在制造业的管理人才相对缺乏,中国企业内部尤其是民营企业在企业管理(绩效管理)存在诸多问题。随着中国市场化经济的不断完善,市场竞争水平不断增强,如何创造和保持良好的经营绩效则成为我国企业管理,尤其是民营企业在企业转型上,将面临的最重要的课题。面对国际经济疲软、竞争加剧,中国制造型企业想要求得生存并得到进一步发展,就必须充分地利用战略和运营所派生的业绩评价系统。而传统的以财务衡量为主的、面向企业内部的传统业绩衡量系统已经不能满足企业的需求,为适应新的经济形势下企业绩效管理的要求,以企业战略为目标、衡量企业未来的驱动因素的平衡计分卡就应运而生了。平衡计分卡是西方20世纪90年代评价企业内部绩效的一种新型企业管理方法。而企业绩效考核作为引导与控制企业战略实施的一项重要管理工具,其重要性已经成为众多企业的共识,而平衡计分卡就是从企业的财务、顾客、内部运营及学习与发展四个维度进行绩效考核。本论文研究目的是从理论上为我国XX装备制造业运用该理论提供理论支持,本论文从平衡计分卡具有的战略管理功能的理论内涵出发,通过B公司构建企业战略体系的实例研究,针对平衡计分卡作为企业战略管理工具进行探讨。本论文的主要内容包括六个方面:第一部分主要介绍了论文的背景等。第二部分是全文的理论基础部分,具体介绍了企业战略和平衡计分卡的相关理论内容,并重点探究了平衡计分卡战略应用体系构建的总体思路。第三部分主要分析了B公司的内外部环境,在此基础之上探讨了该企业的战略制定问题。第四部分重点探究了B公司利用平衡计分卡对于企业战略应用体系构建,主要包括B公司运用平衡计分卡的具体流程和应用。第五部分总结了B公司平衡计分卡战略应用的意见。第六部分总结全文并展望未来工作的方向。论文主要研究平衡计分卡在本企业战略层面的应用,从而推广到民营企业在管理上的应用。
[Abstract]:In the 37 years since China's reform and opening up, China's manufacturing industry has flourished in the "spring tide" of the market economy, and has gradually become one of the important forces in the economic development of our country. In particular, private enterprises actively participate in the development of China's manufacturing industry, and there is a relative lack of managerial personnel in the manufacturing industry. There are many problems in enterprise management (performance management) within Chinese enterprises, especially in private enterprises. With the continuous improvement of China's market-oriented economy, the level of market competition is constantly increasing. How to create and maintain good business performance will become the most important issue for Chinese enterprises, especially private enterprises, in the transformation of enterprises. In the face of the weak international economy, the competition intensifies. If Chinese manufacturing enterprises want to survive and develop further, they must make full use of the performance evaluation system derived from strategy and operation. The traditional performance measurement system for enterprises can no longer meet the needs of enterprises. In order to adapt to the requirements of enterprise performance management under the new economic situation, the enterprise strategy is the goal. The balanced scorecard, which is the driving factor to measure the future of the enterprise, is a new enterprise management method in the west in 1990s to evaluate the internal performance of the enterprise. An important management tool for controlling the implementation of enterprise strategy, Its importance has become the consensus of many enterprises, and the balanced scorecard is from the enterprise's financial, customer, The purpose of this paper is to provide theoretical support for XX equipment manufacturing industry to use this theory in theory. Starting from the theoretical connotation of the strategic management function of the balanced Scorecard, this paper studies the case study on the construction of the enterprise strategic system by B Company. The main contents of this paper include six aspects: the first part mainly introduces the background of the paper, the second part is the theoretical basis of the full text, This paper introduces the related theories of enterprise strategy and balanced scorecard, and probes into the general idea of constructing the strategic application system of balanced scorecard. The third part mainly analyzes the internal and external environment of company B. On the basis of this, the paper discusses the problem of strategy making in this enterprise. Part 4th focuses on the construction of strategic application system for enterprise by using balanced Scorecard in B Company. It mainly includes the concrete flow and application of the balanced Scorecard in B Company. Part 5th summarizes the opinions on the strategic application of the balanced Scorecard in Company B. part 6th summarizes the full text and looks forward to the direction of future work. The application of balanced scorecard in the strategic level of the enterprise, Thus popularizing the application of private enterprise in management.
【学位授予单位】：上海交通大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F272;F426.4

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