安徽DF化肥有限公司绩效棱柱法应用分析
发布时间：2018-09-04 07:42
【摘要】：随着知识经济的到来,企业所处的环境也已不同往日,在当下这个竞争激烈的社会,企业的经营管理需要重视绩效评价这个方面。当经营和市场环境不断改变时,公司需要考虑自身的长远利益,优秀的业绩考核系统可以将公司的战略转变为量化的指标,并根据指标的具体情况发现问题从而使公司管理层及时解决问题。公司的业绩是战略发展的组成并且强调的是公司的目标,所以在战略分析中需要考量公司未来发展情况。以利益相关者作为重点出发来评价公司业绩是一种更趋向于理性的方式。不同时期不同的公司应该要根据自身情况和发展采取适宜的业绩评价方式。安徽DF化肥有限公司在发展过程中,缺少科学的业绩评价标准,且没有考虑到所有重要的利益相关者,这样给企业的后续发展造成一定的制约。而本文所提到的绩效棱柱法是一个兼顾所有利益相关者的评价体系,本文参考了国内外有关业绩棱柱的研究现状,在理论基础上以安徽DF化肥有限公司为研究案例,试图通过绩效棱柱法来权衡每个利益群体的权益,不仅涉及到我们平常所考虑的财务指标,也会综合考虑各种非财务指标,先通过对每个利益相关者的五个维度进行指标设计,然后再按照权重比进行计算评分综合评价,通过评价结果考核业绩,查找出管理中的问题,以提高我国国有农资企业的业绩管理水平。此文共分为五部分,第一部分为导论,是从研究背景和意义等方面讲述,第二部分是关于业绩评价相关理论基础,第三部分是介绍安徽DF化肥有限公司的基本情况及其业绩评价现状与问题并进行原因分析,提出构建绩效棱柱的合理性和必要性。第四部分按照绩效棱柱法的原理,分别从绩效棱柱的五个维度为安徽DF化肥公司设计相应的评价指标,为安徽DF化肥有限公司构建一个新型的业绩评价指标体系。第五部分是结论与展望,主要是对本文的总结,并指出存在的不足和需要在今后不断完善的地方。
[Abstract]:With the arrival of knowledge economy, the environment of enterprises has been different. In the current competitive society, the management of enterprises needs to pay attention to the performance evaluation. When the operating and market environment is constantly changing, the company needs to consider its own long-term interests. A good performance appraisal system can transform the company's strategy into a quantitative indicator. And according to the specific situation of indicators to identify problems so that the company's management to solve the problem in time. The company's performance is a component of strategic development and emphasizes the company's goals, so the company's future development needs to be considered in the strategic analysis. It is a more rational way to evaluate the performance of the company with stakeholders as the focus. Different companies in different periods should adopt appropriate performance evaluation methods according to their own conditions and development. Anhui DF Fertilizer Co., Ltd. lacks scientific performance evaluation standard and does not consider all important stakeholders in the development process, which will restrict the subsequent development of enterprises. The performance prism method mentioned in this paper is an evaluation system which takes all stakeholders into account. This paper refers to the current research situation of performance prism at home and abroad, and takes Anhui DF Fertilizer Co., Ltd as a case study on the theoretical basis. Trying to weigh the rights and interests of each interest group through the performance prism method, not only involves the financial indicators that we usually consider, but also considers all kinds of non-financial indicators synthetically. First, we design the indicators through the five dimensions of each stakeholder. Then the comprehensive evaluation is carried out according to the weight ratio, and the problems in the management are found out through the evaluation results, so as to improve the performance management level of the state-owned agricultural enterprises in our country. This paper is divided into five parts, the first part is the introduction, is from the research background and significance, the second part is about the performance evaluation related theoretical basis, The third part is to introduce the basic situation of Anhui DF Fertilizer Co., Ltd., the current situation and problems of performance evaluation, and analyze the reasons, and put forward the rationality and necessity of constructing performance prism. In the fourth part, according to the principle of performance prism, the author designs corresponding evaluation indexes for Anhui DF Fertilizer Company from five dimensions of performance prism, and constructs a new performance evaluation index system for Anhui DF Fertilizer Co., Ltd. The fifth part is the conclusion and prospect, mainly the summary of this paper, and points out the shortcomings and needs to be improved in the future.
【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】：F426.72
本文编号：2221435
[Abstract]:With the arrival of knowledge economy, the environment of enterprises has been different. In the current competitive society, the management of enterprises needs to pay attention to the performance evaluation. When the operating and market environment is constantly changing, the company needs to consider its own long-term interests. A good performance appraisal system can transform the company's strategy into a quantitative indicator. And according to the specific situation of indicators to identify problems so that the company's management to solve the problem in time. The company's performance is a component of strategic development and emphasizes the company's goals, so the company's future development needs to be considered in the strategic analysis. It is a more rational way to evaluate the performance of the company with stakeholders as the focus. Different companies in different periods should adopt appropriate performance evaluation methods according to their own conditions and development. Anhui DF Fertilizer Co., Ltd. lacks scientific performance evaluation standard and does not consider all important stakeholders in the development process, which will restrict the subsequent development of enterprises. The performance prism method mentioned in this paper is an evaluation system which takes all stakeholders into account. This paper refers to the current research situation of performance prism at home and abroad, and takes Anhui DF Fertilizer Co., Ltd as a case study on the theoretical basis. Trying to weigh the rights and interests of each interest group through the performance prism method, not only involves the financial indicators that we usually consider, but also considers all kinds of non-financial indicators synthetically. First, we design the indicators through the five dimensions of each stakeholder. Then the comprehensive evaluation is carried out according to the weight ratio, and the problems in the management are found out through the evaluation results, so as to improve the performance management level of the state-owned agricultural enterprises in our country. This paper is divided into five parts, the first part is the introduction, is from the research background and significance, the second part is about the performance evaluation related theoretical basis, The third part is to introduce the basic situation of Anhui DF Fertilizer Co., Ltd., the current situation and problems of performance evaluation, and analyze the reasons, and put forward the rationality and necessity of constructing performance prism. In the fourth part, according to the principle of performance prism, the author designs corresponding evaluation indexes for Anhui DF Fertilizer Company from five dimensions of performance prism, and constructs a new performance evaluation index system for Anhui DF Fertilizer Co., Ltd. The fifth part is the conclusion and prospect, mainly the summary of this paper, and points out the shortcomings and needs to be improved in the future.
【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】：F426.72
【参考文献】
相关期刊论文 前9条
1 杨利云;;基于绩效三棱镜的企业绩效评价研究[J];财会通讯;2011年08期
2 徐薇华;;非财务指标在业绩评价中的运用[J];国际经济合作;2011年07期
3 刘焰,刘华楠,张大勇;基于生产链的企业环境绩效测度模型[J];华中科技大学学报(自然科学版);2003年09期
4 张晓美;;绩效棱柱模型在创新型企业绩效评价中的应用[J];煤炭经济研究;2010年02期
5 徐海蓉;;浅谈绩效管理在中小企业中的运用[J];科学之友;2011年05期
6 吴慧芳;刘素荣;;基于业绩三棱柱的普查绩效多指标可拓综合评价研究[J];中国石油大学胜利学院学报;2012年04期
7 孙瑞华;周鹏;;中国国有企业绩效评价体系改进及应用[J];中国石油大学学报(社会科学版);2013年05期
8 孙永风,李垣;企业绩效评价的理论综述及存在的问题分析[J];预测;2004年02期
9 李健,邱立成,安小会;面向循环经济的企业绩效评价指标体系研究[J];中国人口.资源与环境;2004年04期
，本文编号：2221435
本文链接：https://www.wllwen.com/qiyeguanlilunwen/2221435.html
