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平衡计分卡在郑州保信公司绩效评价中的应用研究

Applied Research of Balanced Scorecard in Zhengzhou Baoxin Company for Its Performance Appraisal

【作者】 刘永丽

【导师】 李秉祥;

【作者基本信息】 西安理工大学 , 工商管理, 2008, 硕士

【摘要】 随着市场竞争的加剧,企业在不断扩张外部市场的同时,企业经营者越来越意识到加强企业内部管理也是增强企业竞争能力的重要手段。企业绩效管理作为加强内部管理与控制的一个重要手段被越来越多的企业所认同,企业管理者正力图使绩效管理与企业战略更好的融合,即通过对战略目标层层分解来最终确定企业部门和岗位的绩效指标,建立科学的绩效评价体系,来推动企业战略目标的实现。传统的以财务指标体系为主的绩效评价体系已经无法满足现代企业管理的要求,一种全新的绩效评价体系—平衡计分卡应运而生。本文以郑州保信技术有限公司为研究对象,把平衡计分卡这样一种全新的绩效评价体系引入到郑州保信技术有限公司中来,通过这种全新的、有效的绩效评价体系在保信公司的运用,克服了该公司以前绩效评价体系中长短期目标不协调的缺陷,把公司的绩效评价体系和中长期战略有效的结合起来,从而达到促进公司可持续发展、提升公司国际竞争力的目的。论文包含五章内容,第一章主要介绍了平衡计分卡的研究背景、研究意义和研究方法,第二章是对平衡计分卡的相关理论的综述,主要包括平衡计分卡理论的发展历程、相关管理理论简介、平衡计分卡的主要内容及国内外企业应用现状,第三章通过深入调研和深访基本上掌握了郑州保信公司现有绩效评价体系的现状及存在的问题,第四、五章系统分析了平衡计分卡在郑州保信技术有限公司的具体应用的开发设计、实施的过程和保障措施,以及初步实施后取得的良好效果。总之,本文通过平衡计分卡在郑州保信公司的运用,解决了保信公司绩效评价中存在的缺乏对长期目标考虑的短视问题,其研究成果对其他公司也具有较好的借鉴作用。

【Abstract】 With the ever-fierce competition in the market, enterprise operators realize more and more clearly that improving internal enterprise management is also important means of enhancing enterprise competitive capacity while they constantly expand their external market. As a kind of important means of improving internal management and control, enterprise performance management has won recognition from more and more enterprises, and enterprise supervisors are endeavoring to realize a better blending of performance management and enterprise strategy. Namely, they establish a scientific performance appraisal system to facilitate the implementation of their enterprise objective by means of breaking down their strategic objective layer by layer to eventually determine the performance indicators of each department and each post. It is impossible for the traditional performance appraisal system which gives priority to financial indicator system to meet the requirement of modern enterprise management. A brand-new performance appraisal system called Balanced Scorecard emerges as the times require.This thesis is in the context of Zhengzhou Baoxin Tech. Co. Ltd., which introduces the Balanced Scorecard, a brand-new performance appraisal system, and makes up for shortcomings of the evaluating method previously used by the company and effectively combines the company’s performance appraisal system with its objective by applying this fire-new and effective performance appraisal system so as to promote company development and enhance international competitiveness. Chapter one of this thesis mainly discusses the research background, significance and methodology of the Balanced Scorecard, and Chapter Two summarizes relevant theories regarding the Balanced Scorecard, mainly including the development process of the Balanced Scorecard, brief introduction of related management theories, its main contents and its application by internal and external enterprises at present. Chapter Three mainly analyzes the status quo and problems of the existing performance appraisal system of Zhengzhou Baoxin Company. Chapter Four and Chapter Five mainly introduce the exact implementation of the Balanced Scorecard in Zhengzhou Baoxin Tech. Co. Ltd.. Finally, this thesis has a discussion on the problems that should be noticed when implementing the Balanced Scorecard. Baoxin Company solves the problems in terms of performance appraisal by applying the Balanced Scorecard, and it is expected that the research results of this thesis could have certain reference significance for other enterprises to use the Balanced Scorecard.

  • 【分类号】F272
  • 【被引频次】3
  • 【下载频次】433
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