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论文编号：	12057
作者编号：	2320180337
上传时间：	2020/12/11 11:29:57
中文题目：	基于平衡计分卡的ZY房地产公司绩效评价体系优化研究
英文题目：	Research on Optimization of Performance Evaluation of ZY Real Estate Company Based on Balanced Scorecard
指导老师：	张晓农
中文关键字：	房地产企业；绩效评价；平衡计分卡；优化研究
英文关键字：	Real Estate Company; Balanced Scorecard; Performance Evaluation; Optimization Research
中文摘要：	企业绩效评价对企业发展具有导向性作用，直接影响企业战略目标的实现。在中国经济深度转型的重要时期，身处复杂内外部竞争环境中的房地产企业面临更严峻的市场考验，传统单一的绩效评价体系已无法满足企业可持续发展的战略规划目标，亟待构建一套全面、科学的评价体系，更好的为企业运营管理及战略发展服务。平衡计分卡作为一个得到广泛认可的实用管理方法，可以帮助企业优化绩效评价体系，将企业战略目标分解为行动方案，有效提升企业运营效率，助于企业健康持续的发展。 本文以案例研究法为主线，选取典型的ZY房地产公司，结合行业特点及公司发展现状，运用平衡计分卡、战略地图等理论工具，采用对比分析、文献研究等方法，对其进行绩效评价体系的优化研究。研究针对ZY公司现行绩效评价体系出现的与企业战略目标脱节、评价指标设定不合理及指标赋重不科学等问题，以战略目标为切入点，结合战略地图自平衡计分卡财务、客户、内部流程、学习与成长等四大维度选定核心绩效指标，运用层次分析法赋予指标权重，形成一套系统、科学的绩效评价方案。文章同时对平衡计分卡优化后的绩效评价体系进行实施分析，提出实施保障措施，并通过2019年度的绩效评价指标数据对比表明，优化后的绩效评价体系能够更直观的反馈ZY公司经营发展中的问题，为公司运营管理提升提供改进方向。 本文中，通过对公司战略主题、战略地图、平衡计分卡关键指标等逐层的分析，运用定性与定量分析相结合的方法，系统地解决了母公司M对ZY公司现存绩效评价的问题，对评价体系进行了有效的优化、改进。研究表明，平衡计分卡的引入可在满足公司战略目标发展的基础上，使企业绩效评价结果更全面、客观，增加了企业绩效评价对公司发展的服务、指导价值。本文研究对ZY公司发展具有一定的现实意义，同时为同类型企业系统性思考公司绩效评价问题、研究企业战略发展规划提供了分析思路。
英文摘要：	Corporate performance evaluation plays a guiding role in corporate development and directly affects the realization of corporate strategic targets. In an important period of China’s deep economic transformation, being in a complex internal and external competitive environment, real estate companies are facing more austere market trial. Therefore, the traditional performance evaluation system that focuses on the single method can no longer meet the strategic planning goals of corporate sustainable development. Instead, there is an urgent need to build a comprehensive and scientific evaluation system to better serve the operational management and strategic development of the company. As a practical managerial approach that is widely recognized, the balanced scorecard can help companies optimize their performance evaluation system, decompose corporate strategic goals into action plans, effectively improve the operational efficiency, and help companies maintain healthy and sustainable development. Based on the case study method, the paper selects a typical ZY real estate company to conduct optimization research on the performance evaluation system, combining the industry’s characteristics and the status quo of the company’s development. Theoretical tools such as balanced scorecard and strategic map are adopted, and research methods like comparative analysis and literature research are also applied. ZY company’s current performance evaluation system has many problems, such as disconnection from its strategic goals, unreasonable evaluation index setting, and unscientific index assignment. In response to these issues, the paper takes strategic objectives as the entry point, which selects core performance indicators based on the four dimensions of the strategic map self-balanced scorecard: finance, customers, internal processes, learning, and growth. The analytic hierarchy process is then used to assign weights to indicators to form a systematic and scientific performance evaluation program. The paper also analyzes the implementation of the balanced scorecard's optimized performance evaluation system and proposes corresponding implementation safeguard measures. The comparison of performance evaluation index data in 2019 shows that the optimized performance evaluation system can intuitively give feedback on the problems of ZY company’s business development and provide an improvement direction for the company's operational management. This thesis systematically solves the problems of parent company M’s existing performance evaluation on ZY Company through the layer-by-layer analysis of the company’s strategic themes, strategic map, key indicators of the balanced scorecard, as well as the application of a combination of qualitative and quantitative analysis. In addition, the effective optimization research of its evaluation system has also been carried out. Research shows that the introduction of the balanced scorecard not only satisfies the development of the company’s strategic goals, but also makes the results of corporate performance evaluation more comprehensive and objective. The research of this paper has certain reference significance for the development of the ZY company. It provides corresponding analysis and solution ideas for similar companies to systematically analyze their current performance evaluation problems and study their strategic development planning.
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