基于平衡計分卡的企業(yè)績效評價體系研究.doc
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基于平衡計分卡的企業(yè)績效評價體系研究,12700字自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用摘要績效評價是指企業(yè)綜合運(yùn)用運(yùn)籌學(xué)或者數(shù)理統(tǒng)計等數(shù)學(xué)方法，通過定性分析和定量分析相結(jié)合的方法，通過構(gòu)建一些列的績效評價指標(biāo)體系，對應(yīng)企業(yè)的實(shí)際經(jīng)營所得出的指標(biāo)，可以得出企業(yè)在經(jīng)營業(yè)績，負(fù)債風(fēng)險，管理水平以及努力程度等各方面...
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基于平衡計分卡的企業(yè)績效評價體系研究
12700字
自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用
摘要
績效評價是指企業(yè)綜合運(yùn)用運(yùn)籌學(xué)或者數(shù)理統(tǒng)計等數(shù)學(xué)方法，通過定性分析和定量分析相結(jié)合的方法，通過構(gòu)建一些列的績效評價指標(biāo)體系，對應(yīng)企業(yè)的實(shí)際經(jīng)營所得出的指標(biāo)，可以得出企業(yè)在經(jīng)營業(yè)績，負(fù)債風(fēng)險，管理水平以及努力程度等各方面存在的優(yōu)勢和不足，從而利于企業(yè)經(jīng)營者進(jìn)行決策，實(shí)現(xiàn)組織目標(biāo)。過去的企業(yè)績效評價多是運(yùn)用財務(wù)指標(biāo)，而隨著企業(yè)發(fā)展，績效評價指標(biāo)也由單一變得越來越多樣化。
平衡計分卡就是一種有效的績效評價體系。它的核心思想是通過財務(wù)，內(nèi)部流程，學(xué)習(xí)與發(fā)展以及客戶層面四個相互驅(qū)動的主要因素，將長期指標(biāo)與短期指標(biāo)，結(jié)果指向性指標(biāo)和原因性指標(biāo)達(dá)到平衡的狀態(tài)。平衡計分卡在我國的應(yīng)用取得了一些成效。但是從整體來看，這條路走的并不順利，主要是我國在應(yīng)用方面存在一些不容忽視的問題。本文運(yùn)用平衡計分卡這一先進(jìn)的管理工具構(gòu)建我國鋼鐵企業(yè)新的業(yè)績評價體系，能夠使得鋼鐵企業(yè)戰(zhàn)略達(dá)到促進(jìn)鋼鐵企業(yè)戰(zhàn)略的目標(biāo)，有一定理論和實(shí)踐方面的意義。
本文以鋼鐵行業(yè)為研究對象，通過論述平衡計分卡相對于傳統(tǒng)業(yè)績評價的好處，將平衡計分卡引入鋼鐵行業(yè)的績效評價體系，對江蘇沙鋼集團(tuán)錫興特鋼有限公司的具體數(shù)據(jù)進(jìn)行研究，平衡計分卡的特點(diǎn)是始終以企業(yè)的最終戰(zhàn)略為核心，從而篩選出與此相關(guān)的指標(biāo)。繼而使用層次分析法，對目標(biāo)進(jìn)行數(shù)學(xué)運(yùn)算求出權(quán)重，這樣運(yùn)用將定量分析與定性剖析相結(jié)合的辦法，得出了各指標(biāo)對企業(yè)的緊要水平，得出的結(jié)果更加合理和正確。從而使得企業(yè)經(jīng)營者直觀地看到企業(yè)自身的優(yōu)勢和尚需完善的不足，通過對管理戰(zhàn)略的調(diào)整，最終提高企業(yè)的經(jīng)營管理水平，達(dá)到企業(yè)的戰(zhàn)略目標(biāo)。
關(guān)鍵詞：平衡計分卡 績效分析 層次分析法
Abstract
Performance eva luation means that an enterprise synthetically use mathematical statistics, operations research or mathematical methods , qualitative and quantitative analysis method of combining , by building some of the columns in the performance eva luation system , corresponding to the actual operating results of the enterprise indicators can be drawn advantages and disadvantages of operating results in all aspects of business , liability risk , management , such as the presence and level of effort , thus conducive to business owners to make decisions , to achieve organizational goals. Past Performance eva luation is in the use of multi- financial indicators , and as business development , performance eva luation change more and more diverse..
Balanced Scorecard is an effective performance eva luation system . Its core idea is through the main factor of financial, internal processes, learning and development , and customer -driven four interrelated levels , the long-term indicators and short-term indicators , the results point to indicators and causes indicators reach a balanced state .Balanced Scorecard application in China has achieved some success . But as the whole , this road is not smooth , mainly because some issues can not be ignored in the application . In this paper, this advanced management tools BSC China's steel enterprises to build a new performance appraisal system, to make iron and steel enterprise strategy to achieve the goal of promoting the steel business strategy , there is a certain sense of theory and practice.
In this paper, we treat the steel industry as the research object, discuss the benefits of traditional BSC relative performance eva luation and have a research on the specific data of Xixing Special Steel Co.Ltd of Jiangsu Sha Gang Goup. The feature of BSC is it always treats the ultimate strategic enterprises as the core, and thus filters out indicator related to this.,Then uses the analytic hierarchy process , the goal of obtaining the weight math , so the use of quantitative analysis and qualitative analysis of the combined approach , the indicators obtained critical to the enterprise level , the result is more reasonable and correct.It allows business owners to visually see their own strengths and deficiencies still need to improve , through the management of strategic adjustments, and ultimately improve the enterprise management level , to achieve the company's strategic objectives.
Keywords: Balanced Scorecard Performance Study AHP
目 錄
引言 1
1 平衡計分卡及其績效評價體系概述 1
1.1 平衡計分卡概述 1
1.2 績效評價概述 1
1.2.1 績效評價含義 1
1.2.2 績效評價流程 2
2 目前企業(yè)績效評價體系存在的問題分析 2
3 基于平衡計分卡的企業(yè)績效評價體系的構(gòu)建 3
3.1.1 層次分析法概述 3
3.1.2 層次分析法的優(yōu)點(diǎn) 4
3.1.3 層次分析法的具體步驟 5
3.2 評價指標(biāo)的確定---平衡計分卡 5
3.2.1 平衡計分卡的基本框架 5
3.2.2平衡計分卡的優(yōu)勢分析 7
4 案例分析—錫興特鋼基于平衡計分卡績效評價體系運(yùn)用 7
4.1 鋼鐵行業(yè)特點(diǎn) 7
4.2 錫興特鋼基本情況 8
4.3 錫興特鋼指標(biāo)體系的確定 8
4.4 錫興特鋼指標(biāo)權(quán)重的確定 9
4.5 錫興特鋼綜合業(yè)績評價 16
結(jié)束語 20
參考文獻(xiàn) 20
12700字
自己的原創(chuàng)畢業(yè)論文，僅在本站獨(dú)家提交，大家放心使用
摘要
績效評價是指企業(yè)綜合運(yùn)用運(yùn)籌學(xué)或者數(shù)理統(tǒng)計等數(shù)學(xué)方法，通過定性分析和定量分析相結(jié)合的方法，通過構(gòu)建一些列的績效評價指標(biāo)體系，對應(yīng)企業(yè)的實(shí)際經(jīng)營所得出的指標(biāo)，可以得出企業(yè)在經(jīng)營業(yè)績，負(fù)債風(fēng)險，管理水平以及努力程度等各方面存在的優(yōu)勢和不足，從而利于企業(yè)經(jīng)營者進(jìn)行決策，實(shí)現(xiàn)組織目標(biāo)。過去的企業(yè)績效評價多是運(yùn)用財務(wù)指標(biāo)，而隨著企業(yè)發(fā)展，績效評價指標(biāo)也由單一變得越來越多樣化。
平衡計分卡就是一種有效的績效評價體系。它的核心思想是通過財務(wù)，內(nèi)部流程，學(xué)習(xí)與發(fā)展以及客戶層面四個相互驅(qū)動的主要因素，將長期指標(biāo)與短期指標(biāo)，結(jié)果指向性指標(biāo)和原因性指標(biāo)達(dá)到平衡的狀態(tài)。平衡計分卡在我國的應(yīng)用取得了一些成效。但是從整體來看，這條路走的并不順利，主要是我國在應(yīng)用方面存在一些不容忽視的問題。本文運(yùn)用平衡計分卡這一先進(jìn)的管理工具構(gòu)建我國鋼鐵企業(yè)新的業(yè)績評價體系，能夠使得鋼鐵企業(yè)戰(zhàn)略達(dá)到促進(jìn)鋼鐵企業(yè)戰(zhàn)略的目標(biāo)，有一定理論和實(shí)踐方面的意義。
本文以鋼鐵行業(yè)為研究對象，通過論述平衡計分卡相對于傳統(tǒng)業(yè)績評價的好處，將平衡計分卡引入鋼鐵行業(yè)的績效評價體系，對江蘇沙鋼集團(tuán)錫興特鋼有限公司的具體數(shù)據(jù)進(jìn)行研究，平衡計分卡的特點(diǎn)是始終以企業(yè)的最終戰(zhàn)略為核心，從而篩選出與此相關(guān)的指標(biāo)。繼而使用層次分析法，對目標(biāo)進(jìn)行數(shù)學(xué)運(yùn)算求出權(quán)重，這樣運(yùn)用將定量分析與定性剖析相結(jié)合的辦法，得出了各指標(biāo)對企業(yè)的緊要水平，得出的結(jié)果更加合理和正確。從而使得企業(yè)經(jīng)營者直觀地看到企業(yè)自身的優(yōu)勢和尚需完善的不足，通過對管理戰(zhàn)略的調(diào)整，最終提高企業(yè)的經(jīng)營管理水平，達(dá)到企業(yè)的戰(zhàn)略目標(biāo)。
關(guān)鍵詞：平衡計分卡 績效分析 層次分析法
Abstract
Performance eva luation means that an enterprise synthetically use mathematical statistics, operations research or mathematical methods , qualitative and quantitative analysis method of combining , by building some of the columns in the performance eva luation system , corresponding to the actual operating results of the enterprise indicators can be drawn advantages and disadvantages of operating results in all aspects of business , liability risk , management , such as the presence and level of effort , thus conducive to business owners to make decisions , to achieve organizational goals. Past Performance eva luation is in the use of multi- financial indicators , and as business development , performance eva luation change more and more diverse..
Balanced Scorecard is an effective performance eva luation system . Its core idea is through the main factor of financial, internal processes, learning and development , and customer -driven four interrelated levels , the long-term indicators and short-term indicators , the results point to indicators and causes indicators reach a balanced state .Balanced Scorecard application in China has achieved some success . But as the whole , this road is not smooth , mainly because some issues can not be ignored in the application . In this paper, this advanced management tools BSC China's steel enterprises to build a new performance appraisal system, to make iron and steel enterprise strategy to achieve the goal of promoting the steel business strategy , there is a certain sense of theory and practice.
In this paper, we treat the steel industry as the research object, discuss the benefits of traditional BSC relative performance eva luation and have a research on the specific data of Xixing Special Steel Co.Ltd of Jiangsu Sha Gang Goup. The feature of BSC is it always treats the ultimate strategic enterprises as the core, and thus filters out indicator related to this.,Then uses the analytic hierarchy process , the goal of obtaining the weight math , so the use of quantitative analysis and qualitative analysis of the combined approach , the indicators obtained critical to the enterprise level , the result is more reasonable and correct.It allows business owners to visually see their own strengths and deficiencies still need to improve , through the management of strategic adjustments, and ultimately improve the enterprise management level , to achieve the company's strategic objectives.
Keywords: Balanced Scorecard Performance Study AHP
目 錄
引言 1
1 平衡計分卡及其績效評價體系概述 1
1.1 平衡計分卡概述 1
1.2 績效評價概述 1
1.2.1 績效評價含義 1
1.2.2 績效評價流程 2
2 目前企業(yè)績效評價體系存在的問題分析 2
3 基于平衡計分卡的企業(yè)績效評價體系的構(gòu)建 3
3.1.1 層次分析法概述 3
3.1.2 層次分析法的優(yōu)點(diǎn) 4
3.1.3 層次分析法的具體步驟 5
3.2 評價指標(biāo)的確定---平衡計分卡 5
3.2.1 平衡計分卡的基本框架 5
3.2.2平衡計分卡的優(yōu)勢分析 7
4 案例分析—錫興特鋼基于平衡計分卡績效評價體系運(yùn)用 7
4.1 鋼鐵行業(yè)特點(diǎn) 7
4.2 錫興特鋼基本情況 8
4.3 錫興特鋼指標(biāo)體系的確定 8
4.4 錫興特鋼指標(biāo)權(quán)重的確定 9
4.5 錫興特鋼綜合業(yè)績評價 16
結(jié)束語 20
參考文獻(xiàn) 20
