【作者】 李志刚；

【导师】 张铁柱；

【作者基本信息】 哈尔滨理工大学 ， 系统工程， 2009， 硕士

【摘要】 现代企业急剧变化的竞争环境对企业的绩效管理水平提出了更高的要求,企业要想适应竞争激烈的全球化市场环境,有必要建立一套全面反映企业绩效的动态绩效管理系统。科学的绩效评价以及改进体系对于促进企业的健康发展有着重要的指导意义。传统的绩效管理工具只重视财务指标的观点在知识经济时代已经显得不合时宜,为了弥补传统绩效评价只偏重财务指标的不足,平衡计分卡引进了三个方面的非财务评价指标来更加系统全面地评价企业的绩效水平。在平衡计分卡普遍流行的同时,也有人对其理论提出了质疑。首先平衡计分卡中各个指标之间并不独立,采用加权的方法处理绩效评价指标值并不科学,因而无法准确评价企业的绩效水平;其次策略地图和平衡计分卡中的单向线性的因果关系无法准确描述企业复杂的经营活动,造成管理者线性思考进而引起短视行为;再次,当内外部环境变化,需要对已有的战略目标和指标进行修改时,平衡计分卡由于缺乏动态性难以及时调整以适应新环境。因此,有必要针对平衡计分卡的理论缺陷进行改进,建立一个能够准确描述出指标之间的因果关系,动态反映企业的复杂经营活动策略绩效管理工具。本文首先从共性和互补性两方面分析了平衡计分卡和系统动力学相结合的可行性。利用决策实验室分析法来确定平衡计分卡中指标间的因果关系,并应用系统动力学方法来帮助解决平衡计分卡因果关系中的反馈性、时间延迟和非线性关系等问题,建立基于决策实验室分析法的动态平衡计分卡,并给出具体实施步骤。针对当前我国制造业企业绩效管理中的不足,将所提出的动态战略绩效管理方法应用于东北老工业基地的制造业企业中,并进行较为全面的实证研究。为企业发展战略提供理论指导与策略支持,对完善企业绩效管理具有一定应用价值和现实意义。更多还原

【Abstract】 The rapid changing competitive environment of modern business has put forward a claim to their performance levels. To adapt the fierce competition of globalization, it is necessary for the enterprises to build up a suit of dynamic performance management system reflecting the performance thoroughly. Scientific evaluation and system improvement have important guiding significance to promote enterprises developing in a healthy way. The opinion of traditional performance management tools only puts emphasis on the financial indicators, which has become outdated at the time the knowledge-based economy. To make up the deficiency, the Balanced Scorecard (BSC) has introduced three perspectives non-financial indicators to evaluate the performance more systematically.Though in the popularity, the restricted theory in the BSC is also questioned. Firstly the various indicators are in non-independence relationships. Using a weighted approach on performance evaluation indictors is not scientific, consequently hardly can the level of enterprise performance be evaluated accurately; secondly, since the strategy map and the linear one-way causal relationship of BSC can hardly depict the complexity of the business activities of enterprises, the short-sighted managers’thinking in the linear behavior is caused; what’s more, while internal and external environment changing, the currently strategic objectives and indicators needing modifying, the BSC can hardly make timely adjustments to adapt to the new environment lacking of dynamic character. Therefore, it is necessary for the BSC to improve the theory of defects, to build up a causal relationship accurately described, which is a strategic performance management tool reflecting the complexity of dynamic business activities.In this paper, the possibility of BSC and SD combination is analyzed in both Commonality and complementarily. This research uses Decision-making Trial and Evaluation Laboratory (DEMATEL) to define the causal relationship among indicators. The feedback, time delay and non-linear problems within the BSC can be solved through the approaches of SD. Meanwhile the DBSC can be built up based on the DEMATEL and give the specific implement steps. In view of the defects of the performance management in manufacturing enterprises, an approach of dynamic performance management is put forward for manufacturing enterprises in the northeast of China and comprehensive empirical study is done, which provides theoretical guides and strategy support. That is of great value and realistic meaning for the improvement of the enterprise performance management.更多还原