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论文编号：	10439
作者编号：	2120163251
上传时间：	2018/12/6 14:41:29
中文题目：	基于平衡计分卡的D物流公司业绩评价研究
英文题目：	Research on Performance Evaluation
指导老师：	李姝
中文关键字：	物流公司；业绩评价；平衡计分卡；层次分析法
英文关键字：	Logistics Enterprise; Performance Evaluation; Balanced Score Card; Analytic Hierarchy Process
中文摘要：	业绩评价作为管理会计的重要工作内容之一，在企业经营管理中发挥着导向性和保障性作用，客观的业绩评价体系是企业进行业绩评价的重要基础。科学合理地评价物流企业的经营业绩、设计行之有效的业绩评价指标，对于迫切需要一套业绩评价体系来适应激烈竞争的物流企业来说，具有重要意义。 平衡计分卡方法作为重要的战略管理的工具，近些年来格外受到经营管理者的关注。平衡计分卡方法不仅能够将企业业绩评价与战略联系起来，还可以有效地将战略转化为行动。平衡计分卡将传统注重财务指标的业绩评价模式拓展到四个维度，使经营管理者可以综合考虑重要的非财务指标，有利于企业实现长期战略与短期目标的结合。 本文对国内外平衡计分卡相关文献进行回顾，对相关理论进行梳理，根据平衡计分卡的内容和特点，将其应用到D物流公司业绩评价当中。针对案例公司的特点，设计基于平衡计分卡的业绩评价体系，来评价D物流公司的经营业绩。在设计评价体系之前，首先对公司现行的评价体系进行介绍分析，发现其存在的问题，并且对于引入平衡计分卡方法的必要性和可行性进行论证。在设计D物流公司基于平衡计分卡的业绩评价体系时，将业绩评价与企业战略相结合，通过评价指标的设计和权重的分配，构建科学合理的评价体系，对案例公司2017年的经营业绩进行评价。将基于平衡计分卡体系得出的评分与现行业绩评价结果进行比较分析，并对D物流公司提出相应建议，同时D物流公司运用平衡计分卡的各个阶段也需要相应保障措施。 希望通过对案例物流公司基于平衡计分卡的业绩评价研究，为物流行业内其他企业在改进业绩评价体系工作中，提供一定的参考。
英文摘要：	As one of the important work contents of management accounting, performance evaluation plays a guiding and guarantee role in business management. An objective performance evaluation system is the basis for performance evaluation. Scientific and reasonable evaluation of the business performance of logistics enterprises and the design of effective performance evaluation indicators are of great significance for logistics enterprises that urgently need a performance evaluation system to adapt to fierce competition. The Balanced Scorecard method plays an important role in enterprises strategic management. It has attracted the attention of business managers in recent years. The Balanced Scorecard approach not only links business performance evaluation to strategy, but also effectively translates strategy into action. The Balanced Scorecard expands the traditional performance evaluation model focusing on financial indicators to four dimensions, enabling managers to consider important non-financial indicators in a comprehensive manner, which is conducive to the combination of long-term strategy and short-term goals. This paper reviews the related literatures of balanced scorecards at home and abroad, and combs the relevant theories. According to the content and characteristics of the balanced scorecards, it is applied to the performance evaluation of D logistics companies. According to the characteristics of the case company, the balanced scorecard is designed to evaluate the business performance of D logistics company. Before designing the evaluation system, the company's current evaluation system was first introduced and analyzed, and its problems were found. The necessity and feasibility of introducing the balanced scorecard method were demonstrated. When designing performance evaluation system of D Logistics based on balanced scorecard, combine performance evaluation with corporate strategy, and construct a scientific and reasonable evaluation system through the design of evaluation indicators and the distribution of weights, and the operating results of the case company in 2017. Conduct an evaluation. Finally, the scores obtained are compared with the current performance evaluation results, and corresponding suggestions are given to D logistics companies. D logistics companies also need corresponding safeguard measures at all stages of the balanced scorecard. At the same time, I also hope that through the research of performance evaluation for case logistics companies, it will provide some reference for other enterprises in the logistics industry to improve their performance evaluation system.
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