摘要
企業(yè)績(jī)效評(píng)價(jià)是指對(duì)企業(yè)整體經(jīng)營(yíng)業(yè)績(jī)和運(yùn)作效率所作的綜合性評(píng)價(jià)。傳統(tǒng)的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)體系不能全面、動(dòng)態(tài)地反映企業(yè)經(jīng)營(yíng)過(guò)程中的問(wèn)題，更不能與組織的戰(zhàn)略目標(biāo)和戰(zhàn)略管理手段實(shí)現(xiàn)有機(jī)融合。正因?yàn)槠浯嬖谥T多的不適應(yīng)性，理論界和實(shí)務(wù)界越來(lái)越多地致力于績(jī)效評(píng)價(jià)理論的創(chuàng)新。20世紀(jì)90年代以來(lái)，EVA(Economic Value Added，經(jīng)濟(jì)增加值)和BSC(Balanced Score card，平衡計(jì)分卡）作為績(jī)效評(píng)價(jià)理論的創(chuàng)新，對(duì)現(xiàn)代企業(yè)的管理產(chǎn)生了重大的影響。但兩者在應(yīng)用上具有局限性，可是他們具有較好的互補(bǔ)性，所以將EVA融入到平衡計(jì)分卡中，形成了一種新型的企業(yè)業(yè)績(jī)?cè)u(píng)價(jià)方法——EVA綜合計(jì)分卡來(lái)對(duì)xx數(shù)碼科技有限公司進(jìn)行績(jī)效評(píng)價(jià)。
對(duì)構(gòu)建的績(jī)效評(píng)價(jià)體系，建立一套適應(yīng)北京數(shù)碼科技有限公司績(jī)效評(píng)價(jià)體系。運(yùn)用建立的績(jī)效體系解決北京數(shù)碼科技有限公司存在的問(wèn)題。在運(yùn)用中采用層次分析法、綜合系數(shù)法解決了各指標(biāo)權(quán)重的設(shè)置問(wèn)題，同時(shí)通過(guò)對(duì)綜合績(jī)效評(píng)價(jià)數(shù)值的計(jì)算，實(shí)現(xiàn)了對(duì)該企業(yè)績(jī)效評(píng)價(jià)，并提出了改進(jìn)該企業(yè)管理的建議。通過(guò)案例分析，證明該績(jī)效評(píng)價(jià)指標(biāo)體系可以作為該公司進(jìn)行績(jī)效評(píng)價(jià)時(shí)的參考。對(duì)所作的研究進(jìn)行總結(jié)，提出研究中存在的問(wèn)題及其改進(jìn)意見(jiàn)。


關(guān)鍵詞 績(jī)效評(píng)價(jià) 績(jī)效評(píng)價(jià)體系 EVA綜合計(jì)分卡 平衡計(jì)分卡

Abstract
Enterprise performance eva luation refers to the overall business performance and operational efficiency eva luation of the integrated. Traditional enterprise performance eva luation system can not be comprehensive and reflect the dynamic business process, but not with the Organization's strategic objectives and strategies to achieve an organic integration of management tools. Because it is not adaptive, there are many theoretical and practical performance of more and more committed to the theory of innovation. 20th century since the 90's, EVA (Economic Value Added, Economic Value Added) and BSC (Balanced Score card, BSC) as a performance eva luation of the theory of innovation,
The management of modern enterprise has had a major impact. But both have limitations in the application, but they complement each other better, so this article will be EVA into the Balanced Scorecard, the formation of a new type of enterprise performance eva luation method - EVA comprehensive scorecard to Kim Yong-Digital Technology Co., Ltd. to carry out performance eva luation.
Construction of the performance eva luation of the system to adapt to the establishment of a Digital Technology Co., Ltd. Beijing performance eva luation system. The use of established performance system solution Beijing Digital Technology Co., Ltd. problems. Used in the application of analytic hierarchy process, a comprehensive method to solve the weight of the indicators of the setting, at the same time a comprehensive performance eva luation by numerical calculation, the realization of the corporate performance eva luation, and suggestions to improve the enterprise management. Through case studies proved that the performance eva luation index system can be used as performance eva luation of the company at the time of reference. Of the study concluded thatTo study the problems and improvements.
Keywords Performance Assessment Comprehensive Performance Assessment System EVA Scorecard Balanced Scorecard
目錄
摘要 2
ABSTRACT 3
第1章 緒論 6
1.1 選題的背景 6
1.2 國(guó)內(nèi)外研究的現(xiàn)狀 7
1.2.1國(guó)外研究現(xiàn)狀 7
1.2．2國(guó)內(nèi)研究現(xiàn)狀 9
1.3 研究目的和意義、思路及方法 10
1.3.1 研究目的 10
1.3.2 研究意義 11
1.3.3 研究思路 11
1.3.4研究方法 11
第2章 企業(yè)績(jī)效評(píng)價(jià)相關(guān)理論 12
2.1企業(yè)績(jī)效評(píng)價(jià)涵義 12
2.1.1企業(yè)績(jī)效評(píng)價(jià)涵義 12
2.1.2企業(yè)績(jī)效評(píng)價(jià)設(shè)計(jì)的原則 13
2.2經(jīng)濟(jì)增加值 14
2.2.1 EVA(經(jīng)濟(jì)增加值)的概述和基本思路 14
2.3平衡記分卡 15
2.3.1平衡計(jì)分卡的概 15
2.3.2 平衡計(jì)分卡的內(nèi)容 16
第3章 XX數(shù)碼科技有限公司績(jī)效評(píng)價(jià)體系方法的確定 18
3.1 公司基本情況 18
第4章XX數(shù)碼科技有限公司的績(jī)效評(píng)價(jià)體系構(gòu)建 21
4.1XX數(shù)碼科技有限公司績(jī)效評(píng)價(jià)體系評(píng)價(jià)的方法 21
4.2 公司績(jī)效評(píng)價(jià)指標(biāo)的設(shè)計(jì) 21
4.2.1財(cái)務(wù)層面績(jī)效評(píng)價(jià)指標(biāo)體系 22
4.2.2客戶層面績(jī)效評(píng)價(jià)指標(biāo)體系 23
4.2.3內(nèi)部業(yè)務(wù)流程層面績(jī)效評(píng)價(jià)指標(biāo)系 24
4.2.4學(xué)習(xí)與成長(zhǎng)層面績(jī)效評(píng)價(jià)指標(biāo)體 25
4.3 公司績(jī)效評(píng)價(jià)指標(biāo)權(quán)重的設(shè) 26
4.5xx企業(yè)績(jī)效評(píng)價(jià)指標(biāo)體系建存在的問(wèn)題及成因分析 33
結(jié)論 34
致 謝 35
參考文獻(xiàn) 36
附錄1 38
附錄2 42