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论文编号：	10638
作者编号：	2120163230
上传时间：	2018/12/7 18:36:29
中文题目：	HX耐火材料公司绩效评价研究——基于平衡计分卡视角
英文题目：	Research on performance of HX refractory company——Based on The Balanced Scorecard perspective
指导老师：	李莉
中文关键字：	耐火材料；公司战略；平衡计分卡
英文关键字：	Refractories；Company strategic；Balance scorecard
中文摘要：	绩效评价是企业管理的重要组成部分，如今经济发展瞬息万变，绩效评价体系不仅需要能够对过去一段时间内企业的经营情况进行恰当的反映，达到激励管理层与员工的作用，更需要能够与行业的发展趋势、企业发展的关键因素相结合，前瞻性地通过指标设置与企业战略目标对接，实现短期经营目标与长期战略目标之间的桥梁性作用。 HX公司是我国一家以研发、生产、销售高温工业用耐火材料为主营业务的公司，产品主要用于钢铁、水泥、玻璃等高温工业窑炉，保障下游行业的正常生产。目前公司在绩效考核中依赖财务指标，过分注重收入规模与利润额的相关数据，另外绩效评价指标的片面性，多维度考量的欠缺使得现行绩效评价方式很难满足公司长远战略与发展需要。由于耐火材料行业具有周期性的属性，现有评价方式也容易放大公司管理层在周期性波动中所负有的责任，从而引发人员情绪的不满。现阶段HX公司面临着现有产品价格竞争激烈、技术产品亟待升级、产业链中角色定位转变、环保政策趋严等形势，需要更好地将学习与成长、客户、内部流程等维度融入内部管理，针对性地推动研发、客户服务、成本控制等能力提升，而平衡计分卡提供了多维度考量的思路，能够更好地将绩效评价与公司战略相衔接，因此如何引入平衡计分卡构建适合HX公司的业绩评价方案就成为了本研究最重要的问题。 本文基于HX公司基本情况，通过引入平衡计分卡的绩效评价方式，力图从一定程度上改变HX公司以往过于依赖传统绩效考评方式所带来的片面短视和指标难以量化的问题，同时结合公司的经营现状、发展战略和行业当今的发展趋势，借助平衡计分卡对公司的经营进行更为全面和针对性的评价，推动公司综合竞争力的提升和可持续发展，努力实现引入新绩效评价方式的现实意义。
英文摘要：	Performance evaluation is an important part of enterprise management, economic development now rapidly changing, the performance evaluation system not only needs to be able to reflect the business situation in the past a period of time properly, to motivate managers and employees, more needs to be able to with industry trends, industry competition pattern, the combination of prospectively by index set docking with the enterprise strategic goals, short-term business objectives and long-term strategic goals of bridge role. HX company is a company mainly engaged in the research, development, production and sale of high-temperature industrial refractory materials in China. Its products are mainly used in high-temperature industrial furnaces such as steel, cement and glass, so as to guarantee the normal production of the downstream industry. At present, the company relies on financial indicators in performance assessment, and pays too much attention to data related to income scale and income amount. In addition, the one-sidedness of performance evaluation indicators and the lack of multi-dimensional considerations make it difficult for the current performance evaluation method to meet the company's long-term strategy and development needs. Due to the cyclical nature of the refractory industry, the existing evaluation method is also easy to amplify the responsibility of the company's management in the periodic fluctuations, thus causing dissatisfaction of personnel. HX company is faced with at present stage price competition is intense, technology products to upgrade existing products and the industrial chain of role transformation, environmental protection policy tightening of the situation, will need to better learning and growth, customer, internal process dimension into the internal management, targeted to promote research and development, customer service, cost control, improve the capacity and the balanced scorecard provides a multi-dimensional considerations, to better the performance evaluation of links up with the company strategy, so how to introduce the balanced scorecard to build suitable for HX company performance evaluation scheme has become a most important issue in this study. Based on HX company's basic situation, through the introduction of the balanced scorecard performance evaluation way, from a certain extent, change the HX company ever rely too much on unilateral myopia brought by the traditional performance evaluation method and index are difficult to quantify the problem, and combining with the company's operating situation and development trend of the development strategy and industry today, with the help of balanced scorecard, the company's business to a more comprehensive and targeted evaluation, improve the competitiveness of companies and the sustainable development, endeavor to realize the realistic significance of performance evaluation of introducing new way.
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