基于平衡计分卡的企业绩效评价体系研究.doc

基于平衡计分卡的企业绩效评价体系研究

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摘要
绩效评价是指企业综合运用运筹学或者数理统计等数学方法，通过定性分析和定量分析相结合的方法，通过构建一些列的绩效评价指标体系，对应企业的实际经营所得出的指标，可以得出企业在经营业绩，负债风险，管理水平以及努力程度等各方面存在的优势和不足，从而利于企业经营者进行决策，实现组织目标。过去的企业绩效评价多是运用财务指标，而随着企业发展，绩效评价指标也由单一变得越来越多样化。
平衡计分卡就是一种有效的绩效评价体系。它的核心思想是通过财务，内部流程，学习与发展以及客户层面四个相互驱动的主要因素，将长期指标与短期指标，结果指向性指标和原因性指标达到平衡的状态。平衡计分卡在我国的应用取得了一些成效。但是从整体来看，这条路走的并不顺利，主要是我国在应用方面存在一些不容忽视的问题。本文运用平衡计分卡这一先进的管理工具构建我国钢铁企业新的业绩评价体系，能够使得钢铁企业战略达到促进钢铁企业战略的目标，有一定理论和实践方面的意义。
本文以钢铁行业为研究对象，通过论述平衡计分卡相对于传统业绩评价的好处，将平衡计分卡引入钢铁行业的绩效评价体系，对江苏沙钢集团锡兴特钢有限公司的具体数据进行研究，平衡计分卡的特点是始终以企业的最终战略为核心，从而筛选出与此相关的指标。继而使用层次分析法，对目标进行数学运算求出权重，这样运用将定量分析与定性剖析相结合的办法，得出了各指标对企业的紧要水平，得出的结果更加合理和正确。从而使得企业经营者直观地看到企业自身的优势和尚需完善的不足，通过对管理战略的调整，最终提高企业的经营管理水平，达到企业的战略目标。

关键词：平衡计分卡 绩效分析 层次分析法


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 录
引言 1
1 平衡计分卡及其绩效评价体系概述 1
1.1 平衡计分卡概述 1
1.2 绩效评价概述 1
1.2.1 绩效评价含义 1
1.2.2 绩效评价流程 2
2 目前企业绩效评价体系存在的问题分析 2
3 基于平衡计分卡的企业绩效评价体系的构建 3
3.1.1 层次分析法概述 3
3.1.2 层次分析法的优点 4
3.1.3 层次分析法的具体步骤 5
3.2 评价指标的确定---平衡计分卡 5
3.2.1 平衡计分卡的基本框架 5
3.2.2平衡计分卡的优势分析 7
4 案例分析—锡兴特钢基于平衡计分卡绩效评价体系运用 7
4.1 钢铁行业特点 7
4.2 锡兴特钢基本情况 8
4.3 锡兴特钢指标体系的确定 8
4.4 锡兴特钢指标权重的确定 9
4.5 锡兴特钢综合业绩评价 16
结束语 20
参考文献 20