灵寿JS有限责任公司采购管理绩效评价研究

发布时间：2018-03-31 09:46

本文选题：物资采购　切入点：绩效评价　出处：《天津商业大学》2015年硕士论文

【摘要】：近年来,企业绩效评价理论得到越来越多企业的接受,并且也在不断的补充完善中,这也使得书本上的理论逐渐的运用到企业的实际管理评价中。目前,我国企业的采购绩效评价方法还不是那么完善,不能满足企业全球化竞争、战略化方向发展在要求。对于水泥生产企业,物资采购成本占据了企业总成本的很大一部分,采购物资的成本的降低对企业利润的提升起着举足轻重的作用。因此对企业采购绩效评价体系进行改进是相当必要的。论文的研究对象,灵寿JS有限责任公司,于2013年4月被大型国有企业JS并购,由民营企业变成了国有合资型企业,近两年也在一定的磨合中逐渐正常发展。本文就是从公司的采购管理绩效评价入手,分析了现行体系存在的不足之处,比如考核指标设计的不合理、不全面等,不能很好反映公司对采购部门的业绩评价,也就间接影响了公司战略目标的实现。因此,严格执行企业采购管理制度,建立切实可行的采购管理绩效评价体系是具有重大意文的。采购部门的工作是否达到了预期的目标,企业对采购的物资、原料是否满意,只有经过考核评估,才能下结论。通过引入合理、全面的平衡计分卡理论为依托的采购绩效评价体系,以提高采购部门的工作效率进而提升企业的整体绩效,最终实现企业的战略目标。本文共分为5部分,第一部分主要介绍本文选题背景、研究意义、文献的简述以及研究方法与内容等。第二部分是本文的理论部分,介绍绩效与绩效管理的概念、采购绩效评价的概念及其分类,平衡计分卡理论与特点,KPI理论,层次分析法等,形成了本文的理论基础。第三部分介绍了灵寿JS有限责任公司的简介、现行的采购绩效评价体系及对其的分析。第四部分以平衡计分卡理论为依据,提出新的绩效指标体系以及预期分析。第五部分是论文的结论部分。本研究目的不仅仅是为企业设计一个评价模型,更在于使企业管理者对物资采购绩效评价有一个全新的考核方案。利用财务指标和非财务指标相结合的方法,对企业采购绩效评价更为合理,提高企业采购效率进而给企业带来整体效益。
[Abstract]:In recent years, the theory of enterprise performance evaluation has been accepted by more and more enterprises, and has been constantly supplemented and perfected, which makes the theory in the book gradually applied to the actual management evaluation of enterprises. At present, The evaluation method of procurement performance of Chinese enterprises is not so perfect, which can not meet the requirements of global competition and strategic development. For cement production enterprises, the cost of material procurement accounts for a large part of the total cost of enterprises. Therefore, it is necessary to improve the enterprise purchasing performance evaluation system. The research object of this paper is Lingshou JS Co., Ltd. JS merger and acquisition by large state-owned enterprises in April 2013 has turned private enterprises into state-owned joint-venture enterprises, and has developed normally in the past two years. This paper starts with the performance evaluation of purchasing management of the company. This paper analyzes the shortcomings of the current system, such as the unreasonable and comprehensive design of the evaluation index, which can not reflect the company's performance evaluation of the purchasing department, and indirectly affects the realization of the company's strategic objectives. It is of great significance to strictly implement the enterprise procurement management system and establish a feasible procurement management performance evaluation system. Whether the work of the purchasing department has reached the expected goal, and whether the enterprise is satisfied with the materials and raw materials purchased, By introducing a reasonable and comprehensive balanced Scorecard theory to evaluate the procurement performance, we can improve the efficiency of the procurement department and then enhance the overall performance of the enterprise. This paper is divided into five parts. The first part mainly introduces the background of this paper, research significance, literature review, research methods and content, etc. The second part is the theoretical part of this paper. This paper introduces the concept of performance and performance management, the concept and classification of purchasing performance evaluation, the theory of balanced scorecard and its characteristics, the KPI theory, the analytic hierarchy process, etc. The third part introduces the brief introduction of Lingshou JS Co., Ltd., the current purchasing performance evaluation system and its analysis. The fourth part is based on the balanced scorecard theory. The fifth part is the conclusion of the paper. The purpose of this study is not only to design an evaluation model for enterprises, It is more important to make the managers of enterprises have a new appraisal scheme for the performance evaluation of material procurement. By using the method of combining financial indicators with non-financial indicators, it is more reasonable to evaluate the performance of enterprise procurement. Improve the efficiency of enterprise procurement and then bring the overall benefits to the enterprise.
【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.71;F274

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