应用BSC完善BL公司业绩评价的研究

发布时间：2018-06-14 12:16

本文选题：业绩评价 + 经济增加值(EVA)　；参考：《天津财经大学》2015年硕士论文

【摘要】：业绩评价是一门科学,也是一门艺术。如何科学合理地进行业绩评价,是一个需要认真对待、积极探索的问题。随着我国经济不断发展,经济体制日趋完善,企业的所有者要求建立以价值管理为核心的业绩评价体系,企业管理者的经营思想和经营理念也随之不断变化,经营目标由注重利润最大化的传统观念转变为注重企业价值增值的现代管理理念。正是在这一大环境的驱使下,BL公司在业绩评价方面已经由利润最大化的理念向衡量股东价值实现增值的方向转变。本论文研究的目的是试图探索研究一套更加科学、更加客观地业绩评价体系,以真实的反映BL公司的经营业绩状况。本文用定性分析法和个案分析法结合BL公司近几年采用EVA作为业绩评价体系主要指标的实际运用情况,发现其在BL公司实践中存在的问题,找出产生问题的原因即：以EVA为业绩评价主导指标的计算结果具有可操纵性和片面性。通过文献综述介绍了业绩评价体系的基本理论,并重点剖析了经济增加值(EVA)和平衡计分卡(BSC),分析平衡计分卡业绩评价体系可以弥补BL公司现有业绩评价体系的不足之处,进而提出更加适合于BL公司的平衡计分卡业绩评价体系,即以EVA作为财务主要指标结合其他财务指标和客户、内部运营、学习与创造等三个维度的非财务指标为辅助的业绩评价体系结构。文章最后得出结论：在BL公司现有的业绩评价体系中融入平衡计分卡的理念,可以弥补EVA自身的局限性,避免BL公司一味追求EVA值所采取的财务调整手段,能够使公司投资人更加客观、直观的了解公司的运营状况。同时,也可以使企业在制定长远发展战略目标时,调动企业内外的一切可用资源,上下一心,以EVA为最终目标,在经营决策中采用最直接最有效的策略,避免资本资源和时间资源的浪费。
[Abstract]:Performance evaluation is not only a science, but also an art. How to scientifically and reasonably evaluate performance is a problem that needs to be taken seriously and actively explored. With the continuous development of our economy and the improvement of economic system, the owners of enterprises require the establishment of a performance evaluation system with value management as the core, and the management thoughts and concepts of enterprise managers are also constantly changing. The aim of management has changed from the traditional idea of maximization of profit to the modern management idea of value increment of enterprise. It is under this environment that BL Company has changed from the idea of maximizing profits to the direction of measuring the value of shareholders. The purpose of this thesis is to explore a more scientific and objective performance evaluation system to reflect the operating performance of BL Company. This paper uses qualitative analysis method and case analysis method to combine with the actual application of EVA as the main index of performance evaluation system in BL Company in recent years, and finds out the problems existing in BL Company's practice. To find out the cause of the problem, that is, the calculation result of EVA as the dominant index of performance evaluation has maneuverability and one-sidedness. This paper introduces the basic theory of the performance evaluation system through literature review, and analyzes the economic added value (EVA) and the balanced scorecard (BSCA), and analyzes that the performance evaluation system of the balanced scorecard can make up for the shortcomings of the current performance evaluation system of BL Company. And then put forward more suitable for BL company balanced Scorecard performance evaluation system, that is, EVA as the main financial indicators combined with other financial indicators and customers, internal operation, Learning and creation are three dimensions of non-financial indicators as the auxiliary performance evaluation system structure. Finally, the paper draws a conclusion that the idea of balanced Scorecard can make up for the limitation of EVA, and avoid the financial adjustment method that BL Company blindly pursues EVA value, in the present performance evaluation system of BL Company, the idea of balanced Scorecard can make up for the limitation of EVA itself. Can make the company investors more objective, intuitive understanding of the company's operating conditions. At the same time, it can also make the enterprise make use of all available resources inside and outside the enterprise, take EVA as the ultimate goal, and adopt the most direct and effective strategy in the management decision. Avoid the waste of capital and time resources.
【学位授予单位】：天津财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F275

【相似文献】