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论文编号：	13768
作者编号：	2320200674
上传时间：	2023/3/9 14:03:07
中文题目：	基于平衡计分卡的RY集团对子公司的业绩评价研究
英文题目：	The Study of RY Group’s Performance Evaluation of Subsidiaries that Based on Balanced Scorecard
指导老师：	刘志远;高玉章
中文关键字：	RY集团;子公司;业绩评价;平衡计分卡
英文关键字：	RY Group; Subsidiaries; Performance evaluation; Balanced Scorecard
中文摘要：	随着我国各行业的产业升级和资本运作手段的日益成熟，为拓展经营边界、实现规模效应，越来越多的企业选择通过收购的方式形成集团公司，由集团总部在战略高度上进行统筹管理，各子公司则专注于深耕其自身领域，以发挥其独特竞争优势。在这一背景下，业绩评价作为集团公司对子公司管理控制不可或缺的一部分，一方面可以加强集团总部对子公司经营情况的及时掌握，降低集团总部层面的代理成本；另一方面促进子公司经营活动与集团公司整体战略相协调，以保障集团战略的实施。 本文的案例企业RY集团是一家A股上市的全国性药品及医疗器械流通企业。结合RY集团的经营情况、前期扩张战略的执行、企业外部环境的变化以及战略转型等因素，本文分析了RY集团当前对子公司适用的业绩评价体系，总结其存在的问题，即缺乏对集团战略转型的适应性，指标体系过于简单易被操纵，以及忽略子公司价值创造过程。 基于RY集团当前对子公司业绩评价体系存在的问题，本文运用平衡计分卡对这一体系进行重构。在借助战略地图、SWOT分析、内部价值链分析等手段完成对平衡计分卡的设计后，结合RY集团对子公司实施业绩评价所需的执行控制，形成一整套科学、全面、可持续的业绩评价体系，以期服务于RY集团战略的执行，并提升其对子公司的管理控制水平。
英文摘要：	With the pervasive industrial upgrading and gradually maturity of capital operation means in China, more and more companies choose to form group companies through acquisitions in order to expand their business boundaries and achieve economies of scale. By this way, the group headquarters will manage strategically in an overall situation, and each subsidiary will give deep concern of its relative superiority, to build the unique competitive advantages of its own. Under this background, performance evaluation, as an indispensable part of group company's internal control means for subsidiaries, on the one hand, can strengthen the timely comprehension of group headquarters over subsidiaries' operations, reducing agency costs at the level of group headquarters, and on the other hand, promote the coordination of subsidiaries' operations with the overall strategy of group company, so as to ensure the implementation of group strategy. This paper chooses RY Group as a case study, which is a national pharmaceutical and medical device circulation listed company. With the analysis of RY Group's operation situation, its previous expansion strategy, the changes of its external environment, and its subsequent strategic transformation, this paper discusses the current performance evaluation system applied to subsidiaries, and summarizes its existing problems, namely, the lack of adaptability to the strategic transformation of the group, the excessive loose index design which is easy to be manipulated, and neglecting the value creation process of its subsidiaries. Based on the existing problems of RY Group's performance evaluation system applied to subsidiaries, this paper explores to reconstruct this system by the use of Balanced Scorecard. With the help of strategy map, SWOT analysis, and internal value chain analysis, the Balanced Scorecard for subsidiaries is designed. Afterwards, combines with the necessary control means, a performance evaluation system based on Balanced Scorecard is formed, which is a set of scientific, comprehensive and sustainable performance evaluation system. The purpose of this paper is to serve the implementation of RY Group's strategy and improve its administrative ability of subsidiaries through the above efforts.
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