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论文编号：	12319
作者编号：	2120183060
上传时间：	2021/3/5 14:16:14
中文题目：	基于平衡计分卡的B公司绩效评价体系研究
英文题目：	Research on the performance evaluation system of B company based on balanced Scorecard
指导老师：	姚颐
中文关键字：	平衡计分卡；战略地图；绩效评价；房产行业
英文关键字：	balanced scorecard；the strategic map；the performance evaluation；real estate
中文摘要：	经过几十年的发展，房地产业已经成为支持我国经济发展的重要产业，对我国GDP的贡献是有目共睹的，同时也极大的改善了我国居民的生活水平、逐步推动着城市向现代化、多功能化发展。房地产业的欣欣向荣带动了大量关联行业的发展，比如钢铁产业、建材产业、家电产业等，同时也催生了很多新兴产业，比如房产价值评估、地产中介公司等。随着我国政府不断出台调控政策，房地产业趋向平稳发展，不同房地产商之间竞争重点也从强大的资金实力、丰富的土地资源转向品牌价值树立、营销手段的创新、物业服务等方面。企业要想维持稳定增速，保持基业长青，实现其战略目标，实施全面有效的绩效管理是十分必要且重要的。平衡计分卡立足于战略，在对组织进行绩效考核的同时，确保组织战略得到有效执行。 本文首先介绍了绩效评价的有关理论，对绩效评价的作用、企业中常用的评价方法进行了简要的分析，重点介绍平衡计分卡的核心理念和应用过程。然后对房地产行业的发展现状进行了介绍，并分析了B公司的现行发展状况及其绩效评价现状，针对其不足结合企业的内外部条件对引进平衡计分卡可行性和适用性进行了探讨，接着从企业的整体发展战略入手，逐步分解至平衡计分卡的四个维度，根据各个维度的战略需求确定相应的评价指标并进行权重赋值，形成以平衡计分卡为基础的企业绩效评价体系。接着进行实证分析，首先用原考核标准对案例企业进行绩效评价，然后用新的绩效评价体系，应用到具体的案例评价中，并将两者对比分析。最后列出了一系列企业在应用平衡计分卡时需要关注的保障措施。本文通过引进平衡计分卡，为案例公司改进绩效管理体系提供方向指引，同时为其他相关企业提供一些参考。
英文摘要：	The real estate industry has grown over the years,it’s one of the most important industry which have supported the economic development.And it contributes to the GDP ,the development of the real estate industry has greatly improved the living standards of Chinese residents and make the city increasingly modernization and multi-function. At the same time, the thriving real estate industry promotes the development of many related industries, including steel, cement, glass, household appliances and so on, and also promotes the emergence of some new industries, such as property management and real estate agency. Then the goverment have published lots of regulation policies over recent years,under this environment ,the development tendency of the real estate is steady and stable.and the competition among different real estate companies also shifts from strong capital strength and rich land resources to brand value establishment, marketing means innovation, If the organization wants to maintain steady growth and make itself evergreen,the company must establish a comprehensive and effective performance evaluation system,at the same time,the performance-appraising system of enterprise plays a critical role in the business management activities.The balanced scorecard is based on strategy, it can not only evaluate the enterprise performance, but also ensure the effective implementation of the enterprise strategy. In the beginning,this article introduces some concepts and theories which would be used in this study,such as the function of the performance evaluation ,the core ideology of the evaluation methods which usually applied in the firm.we focus on the principal idea and the procession of the balanced scorecard. Then this article analyze the current development of the real estate industry and the B firm,at the same time,the article has introduced how the B company carry out the performance-appraising activities.On the basis of the analysis,then discuss whether the introduction of balanced scorecard is feasible. And then disintegrate the development strategy of the enterprise into the four levels of the balanced scorecard gradually. The strategic goals of every dimensions are different .According to the strategic objectives of each dimensions,we have selected some appropriate evaluation index,and assigned weights to all indicators. In the end,the new performance evaluation system have been formed.The empirical analysis was carried out, then evaluate the performance of the case enterprise using the the new performance appraisal system,and compare the precent results with the original results, Finally, it lists a series of safeguard measures that enterprises should pay attention to when applying BSC. Through this study,we have formed a new performance evaluation system in the base of BSC,we hope the study can provide some guidance and direction for the case company and the other firms.
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