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论文编号：	11525
作者编号：	2320170791
上传时间：	2020/4/15 13:23:41
中文题目：	基于BSC和KPI的PZ公司绩效评价体系
英文题目：	Research on the Performance Evaluation System Improvement of PZ Enterprise Based on BSC and KPI
指导老师：	陈国欣；张凤路
中文关键字：	绩效评价体系改进；平衡计分卡；关键绩效指标；智能电气有限公司
英文关键字：	Improvement of Performance Evaluation System；Balanced Score Card；Key Performance Indicators；Intelligent Electric Co., Ltd
中文摘要：	电力行业是关系着国民经济发展的基础性和支撑性公用事业，电力装备则是电力行业发展的基础和重要保障，随着我国经济水平的不断提高和世界范围内经济秩序的不断变化，电力设备制造企业正面临着诸多挑战，也正经历着前所未有的变革。为了适应新的市场环境和响应国家发展高端制造业的目标，电力设备制造公司需要完善自己经营管理，如何科学设计企业的绩效评价体系也就成为了众多研究的热点。绩效评价体系研究在人力资源管理理论和管理会计领域均有所涉及，文中的前两章对这部分内容从前人的研究成果——绩效内涵、绩效管理流程和方法，绩效管理工具等方面进行了简单介绍。第三章对电力设备行业特征、该行业常用的绩效评价指标和岗位绩效指标进行了归纳总结。本文的后半部分以PZ智能电气有限公司作为研究对象，先对PZ智能电气有限公司现有的绩效评价体系进行一个整体介绍。然后，以公司战略和经营目标为指导，通过调查访谈、成本分析和对标分析等方法去发现PZ智能电气有限公司绩效评价体系中不足的地方，分析中本文发现现有绩效评价体系中主要存在着公司目标制定、部门和个人绩效评价方案、绩效评价结果运用这三个方面的问题。接着，本文通过对公司绩效目标进行补充、对现有的部门绩效评价方案采用平衡计分卡进行完善，将普通员工的绩效评价方案与部门绩效结果挂钩和通过作业成本分析确定知识型员工的KPI这几个方面对公司绩效评价体系进行了优化。最后，本文对该绩效评价方案改进过程中的不足进行了说明并对未来发展方向进行了预测。
英文摘要：	The power industry is a basic and supporting public utility deeply related to the development of the national economy. Electric power equipment is the foundation of the development of the power industry, which is an important guarantee for the blossom of the power industry as well. With the continuous improvement of China's economic and the constant change of the world's economic order, the power equipment manufacturing enterprises are undergoing unprecedented changes faced with so many challenges. In order to adapt to the new market environment and live up to the goal of developing high-end equipment manufacturing industry, electric power companies need to improve their operational management level. How to scientifically design the performance evaluation system of enterprises is becoming a hotspot. The research of performance evaluation system is involved in both human resource management theory and management accounting. The first two chapters of this paper briefly introduce the previous research achievements, such as the connotation of performance evaluation system, performance management process and methods, performance management tools and so on. Chapter 3 of this paper summarizes the characteristics of the electrical equipment manufacturing, the commonly used performance evaluation indicators and job performance indicators. In the latter part of this paper，PZ Intelligent Electric Co., Ltd. is selected as a case study to discuss the performance evaluation system. Firstly, we will make a brief introduction of the existing performance evaluation system of PZ Intelligent Electric Co., Ltd. Secondly, we will try to explore the deficiencies in the performance evaluation system of PZ Intelligent Electric Co., Ltd. through investigation and interviews, cost analysis and benchmarking analysis guided by the company's strategy and business objectives. Then, an optimal design was proposed to improve the performance evaluation system by supplementing the company's performance objectives, adopting the Balanced Scorecard Model for the departmental performance evaluation , linking the performance evaluation scheme of ordinary employees with the departmental performance results and selecting the KPI of knowledge workers through activity-based cost analysis. In the last, we explain the shortcomings in the improvement process of the performance evaluation scheme and forecast the future development direction of it.
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