【作者】 李勤玲；

【导师】 魏成龙；

【作者基本信息】 河南大学 ， 企业管理， 2008， 硕士

【摘要】 信息时代的来临,使世界经济融为一体,越来越多的企业开始认识到战略管理的重要性。平衡计分卡的出现为有效实施企业战略提供了一种好方法,它从财务、客户、内部流程、学习和成长四个维度将战略目标用战略地图展开,从而使企业战略依次衍生出具体的衡量指标,并逐层落实到每一位员工的日常工作及绩效目标中,成为企业所有单元和员工共同的、可以理解的参考点。本研究除去引言和结论部分,首先对平衡计分卡战略性业绩评价体系理论进行了概述,为构建平衡计分卡战略性业绩评价体系搭建一个理论框架,同时总结出平衡计分卡战略性业绩评价体系的战略优势。其次在构建平衡计分卡战略性业绩评价体系中结合KPI(关键业绩指标),找出因果关系,绘制战略地图,进而对公司层面、部门层面及员工层面平衡计分卡的构建进行了详细分析和说明。接着指出平衡计分卡战略性业绩评价体系的实施步骤及成功实施条件,并具体介绍了实施该评价体系中涉及到的数据处理问题,其中包括定性数据与定量数据的处理方法及运用AHP确定指标权重的过程,最后通过引入案例实现理论与实践的结合,进一步介绍了平衡计分卡战略性业绩评价体系的具体构建过程。论文采用理论分析和案例研究相结合的方法,通过KPI与平衡计分卡在设计理念、设计方法以及指标特征上的对比分析,指出二者各自的优缺点,利用二者各自优势的互补作用,提出将二者整合建立平衡计分卡战略性业绩评价体系的构想,将企业战略目标从平衡计分卡的四个维度,按照企业——部门——个人的顺序,由上而下层层分解成具体的、可操作性的指标,使个人、部门与企业战略有机结合起来,把企业的长期战略与短期行动联系起来并转化成了具体行动,从而解决了以往企业战略只被高层管理者所关注、员工工作方向与企业战略脱节、企业内部横向和纵向目标不协调、战略得不到有效实施的难题,同时也降低了设计指标体系的难度,提高了指标设计的科学性和可操作性。战略地图的引入,直观地展示了各指标之间的关系,从而有效解决了平衡计分卡各指标间相关关系有时设定不准的问题,使平衡计分卡战略性业绩评价体系更具有实践性。论文在写作过程中,力图将管理思想和技术图表化,形象化,通过图表的方式来表达管理思想和实用技术,使管理思想和实用技术得到了进一步提升,也使平衡计分卡战略性业绩评价体系更便于理解、操作和实施,以切实帮助企业提高战略管理水平。更多还原

【Abstract】 With the approach of Information Age, more and more enterprises come to realize the significance of strategy management due to the globlization of world economy. The Balanced Scorecard, which is the ideal method in the effective carrying out of enterprise strategy, shows all the strategy objectives in a map from the aspects of finance, customer, inner technoligical processes, study and increase. Meanwhile, the concrete measurement index, being the common and understandable reference for every employee, will also be derived in turn from the Scorecard, and come into all the employee’s daily work and production goal.Except for the part of introduction and conclusion, the paper firsly gives an outline to the theory of strategic achivement evalution system of Balanced Scorecard, which is the theoriotical framework, and sumarizes the advantages of it. Secondly, in the combination of this system’s construction and KPI ( Key Performance Index), the paper will go on finding out the cause and effect , drawing the strategic map and analyzing the construction of Balanced Scorecard in detail from the prospectives of enterprise, department and employee. Thirdly, the paper points out the carrying-out procedure and factors in success, introduces the related data-processing, which includes the data of nature determination, data of amounts determination,and the application of AHP in index evaluation. Lastly, exploiting the combition of case realization theory, the paper introduces the concrete construction process of the Strategic Performance Evalution System of Balanced Scorecard.Using the combination of theory analasis and case researach methodology, the paper points out the advantages and diadvantages of KPI and Balanced Scorecard in idea-designing, refers to the idea in the combination of them two and classifies the enterprise strategic objectives from the four aspects of Balanced Scorecard: enterprise, deparment, individuals, from the upper layer to the lower layer, considering the characteristic of their mutually complementary. The intergration of individuals, department and enterprise will be classified into the operatable index . The strategy in a long run and the action in a short run will be actualized into concret steps and can solve various problems, such as in the enterprise strategy’s being consideration only by higher management personnel, the disjointments of employees’working direction and enterprise strategy, the disharmony in vertical and horizontal objectives in enterprise, the lack of efficency in strategy carrying out, the difficulties in index system designing. The introductory of strategy map presents the relation of each index audio-visually, solves the problems effectively in fixing the relation of each index in Balanced Scorecard, and make it to be practical.In the process of conveying the management idea and practical technology by various charts, the paper aims at making them two clearer and concreter and strengthening their dominant roles. On the other hand, the Strategic Performance Evalution System of Balanced Scorecard will seems easily to be understood, operated and carried out in order to help the enterprise with the strengthening of its strategy management.更多还原