平衡計(jì)分卡在企業(yè)績(jī)效管理中的應(yīng)用
——以xx電子有限公司為例

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原創(chuàng)畢業(yè)論文，本站獨(dú)家提交

摘要 隨著21世紀(jì)金融危機(jī)與各種競(jìng)爭(zhēng)的到來(lái),中國(guó)公司面臨著史無(wú)前例的挑戰(zhàn)。繼續(xù)發(fā)展己經(jīng)越來(lái)越受到重視,公司績(jī)效管理已變成當(dāng)今國(guó)內(nèi)外研討的熱門(mén)問(wèn)題。公司要想獲得成功就必須要應(yīng)對(duì)挑戰(zhàn),變被動(dòng)為主動(dòng),擬定一個(gè)明晰的戰(zhàn)略,將其付諸施行。但是怎么有效地?cái)M定和施行公司戰(zhàn)略是中國(guó)公司的管理者和領(lǐng)導(dǎo)者面對(duì)的一個(gè)嚴(yán)肅問(wèn)題。卡普蘭和戴維諾頓提出的平衡計(jì)分卡面世以來(lái),經(jīng)過(guò)不斷的發(fā)展開(kāi)拓,它己經(jīng)變成履行公司戰(zhàn)略目標(biāo)和履行績(jī)效評(píng)價(jià)的有力體系,也逐步得到許多中國(guó)公司的重視。雖然中國(guó)許多公司現(xiàn)已或許正在企圖運(yùn)用平衡計(jì)分卡作為績(jī)效評(píng)價(jià)體系,但根據(jù)中國(guó)許多公司對(duì)績(jī)效評(píng)價(jià)及平衡計(jì)分卡缺少理論基礎(chǔ)、公司本身的管理水平有限、不能將其交融變成一體等致使了平衡計(jì)分卡施行作用欠佳。本論文以亨通電子有限公司為研討主體,以推進(jìn)中小制作公司績(jī)效評(píng)價(jià)為意圖,在總結(jié)中外專(zhuān)家們研討成果的基礎(chǔ)上,根據(jù)平衡計(jì)分卡挑選關(guān)鍵績(jī)效評(píng)價(jià)指標(biāo),建立中小公司的績(jī)效評(píng)價(jià)指標(biāo)系統(tǒng),并對(duì)亨通電子有限公司的運(yùn)營(yíng)管理成績(jī)進(jìn)行根據(jù)平衡計(jì)分卡績(jī)效評(píng)價(jià)與傳統(tǒng)績(jī)效評(píng)價(jià)的對(duì)比。最終提出了在施行根據(jù)平衡計(jì)分卡的績(jī)效評(píng)價(jià)時(shí)大概留意的事項(xiàng)。在供應(yīng)鏈上并非出于主導(dǎo)地位的中小型制作公司怎樣加強(qiáng)公司績(jī)效管理是一個(gè)具有應(yīng)戰(zhàn)性的課題,這篇文章旨在通過(guò)亨通電子有限公司的事例研究,能為中小型制作公司供給一個(gè)根據(jù)平衡計(jì)分卡的公司績(jī)效評(píng)價(jià)的體系,幫助中小公司內(nèi)部落實(shí)與執(zhí)行公司戰(zhàn)略,并提升公司績(jī)效,可以更積極的應(yīng)對(duì)來(lái)自外界的應(yīng)戰(zhàn),從各個(gè)方面改動(dòng)本身劣勢(shì),使中小公司可以獲得愈加久遠(yuǎn)的發(fā)展。
關(guān)鍵詞 平衡計(jì)分卡；績(jī)效管理；途徑


Application of Balanced Scorecard in enterprise performance management
——Take Danyang Hengtong electronic Company as an example
Abstract Due to the financial crisis and a variety of competitions in 21st century, companies in China are facing an unprecedented challenge. The sustainable development has been paid more attention to and corporate performance management, at present, has become a hot issue in domestic and international seminars. Wanting to be successful, companies have to deal with challenge and change from passivism to activism. Meanwhile, clear strategies need to be developed and put into effect. But it is a serious problem for China 's managers and leaders that how corporate strategies are effectively formulated and implemented. Since the Balanced Scorecard was proposed by Kaplan and Dayton, it had been a powerful system to fulfill the company's strategic goals and performance eva luation through constant development. Now, companies in China has pay more attention to it. Many Chinese companies perhaps attempt to use the as performance eva luation system, but many companies lack the theoretical basis of Balanced Scorecard performance eva luation and , the management ability is limited, and do not turn the theory into their own knowledge, which limit the effect of Balanced Scorecard. In this thesis, Prosper Electronics Co., Ltd. is the main study body to advance the performance eva luation of small and medium-sized production company. On the basis of summarizing the the results of domestic and foreign experts, the paper proclaims the establishment of performance eva luation system of small and medium-sized companies according to the selection of the Balanced Scorecard key performance eva luation index. In the meantime, contrasting the Balanced Scorecard performance eva luation with the traditional performance eva luation on Prosper Electronics’s operational management achievements, the paper ultimately raises matters noted during the implementation of the BSC performance eva luation. It is a challenge subject for small and medium-sized companies, out of the dominant position in the supply chains, to how to strengthen corporate performance management. The paper aims to supply small and medium-sized companies with a system of Balanced Scorecard performance eva luation through studying the case of Prosper Electronics Co., Ltd., to help them determine and implement internal corporate strategies and enhance company's performance. These companies can response the fight more positively from outside, change disadvantages from all aspects and get even more distant development.
Keywords Balanced Scorecard ; performance management ; way


目錄
引言 1
第一章 平衡計(jì)分卡與績(jī)效管理的概述 1
1.1平衡計(jì)分卡的概述 1
1.1.1平衡計(jì)分卡產(chǎn)生背景 1
1.1.2平衡計(jì)分卡主要內(nèi)容與核心思想 2
1.2績(jī)效管理的概述 3
1.2.1績(jī)效管理的涵義 3
1.2.2績(jī)效管理在企業(yè)中的作用 4
1.3平衡計(jì)分卡與績(jī)效管理的關(guān)系 4
1.3.1平衡計(jì)分卡是連接企業(yè)戰(zhàn)略與績(jī)效管理系統(tǒng)的有效工具 4
1.3.2平衡計(jì)分卡促進(jìn)了企業(yè)戰(zhàn)略績(jī)效評(píng)價(jià) 4
1.3.3平衡計(jì)分卡確立了戰(zhàn)略純凈指標(biāo)體系的框架 5
第二章 亨通公司簡(jiǎn)介及應(yīng)用平衡計(jì)分卡現(xiàn)狀 5
2.1亨通公司概況 5
2.1.1公司簡(jiǎn)介 5
2.1.2公司組織結(jié)構(gòu) 5
2.2公司應(yīng)用平衡計(jì)分卡現(xiàn)狀 6
2.2.1績(jī)效評(píng)價(jià)指標(biāo) 6
2.2.2績(jī)效評(píng)價(jià)的對(duì)象和周期 6
2.2.3績(jī)效評(píng)價(jià)結(jié)果的應(yīng)用 7
第三章 亨通公司運(yùn)用平衡計(jì)分卡進(jìn)行績(jī)效管理存在的問(wèn)題及原因分析 7
3.1平衡計(jì)分卡對(duì)企業(yè)績(jī)效管理中所存在問(wèn)題 7
3.1.1揭示企業(yè)績(jī)效管理系統(tǒng)與發(fā)展戰(zhàn)略脫節(jié)問(wèn)題 7
3.1.2績(jī)效評(píng)價(jià)中..