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论文编号：	14278
作者编号：	2320213880
上传时间：	2023/12/11 10:54:47
中文题目：	平衡计分卡视角下的LZ白酒营销公司绩效评价研究
英文题目：	A Study on Performance Evaluation of LZ Liquor Marketing Company from the Perspective of Balanced Scorecard
指导老师：	李元
中文关键字：	平衡计分卡；绩效评价；白酒销售
英文关键字：	Balanced scorecard；Performance assessment；Liquor sales
中文摘要：	近几年，国家经济结构调整，尤其是疫情影响之下，尽管我国在持续低迷的世界经济中发展势头相对良好，但是依旧影响了国民的购买力，白酒行业的销售市场受到前所未有的冲击。在此背景下，企业想要守住并拓展市场，必须合理配置企业资源，以企业战略为导向，有效组织、指挥、协调和控制企业活动，实现股东价值最大化。平衡计分卡从财务、客户、内部业务流程及学习与成长多维度来评价企业真实经营状态，通过非财务指标促进和协助财务指标的运用，为企业运营提供决策指导，助力企业快速、可持续性发展。 本文结合企业相关数据及绩效评价理论，研究LZ公司平衡计分卡下的绩效评价体系。通过对LZ公司现有的绩效评价方法进行分析，指出其存在的问题，如指标片面、绩效评价与战略目标联系不紧密、无形资源利用不恰当等。分析企业引入平衡计分卡作为绩效评价方法的紧迫性和条件支持。运用SWOT方法分析公司的优势、劣势、机会及威胁，以战略目标为导向，利用专家评价法和层次分析法科学确定指标权重，设计出能够全面、系统、综合评价LZ公司发展运营的绩效评价体系。对LZ公司在新绩效体系下实际效果进行分析，可以看出新绩效体系的优越性,提出优化措施以确保LZ公司实施平衡计分卡绩效评价体系的可操作性。 LZ公司作为白酒营销服务公司，在现行经济阶段下，研究平衡计分卡在其内部的实施为其他同类企业的绩效体系改革提供一定的借鉴意义和参考价值。
英文摘要：	In recent years, the national economic structure has undergone adjustments, especially under the impact of the pandemic. Despite the relatively favorable development momentum in the sustained sluggish world economy, it still affects the purchasing power of the people, and the sales market of the liquor industry has been unprecedentedly impacted. In this context, in order to retain and expand the market, companies must allocate resources reasonably, guided by the company's strategic direction, effectively organize, command, coordinate, and control corporate activities to maximize shareholder value. The balanced scorecard evaluates the true status of the enterprise from multiple dimensions such as finance, customers, internal business processes, and learning and growth. It promotes and assists the use of non-financial indicators by financial indicators, provides guidance for enterprise operations, and helps achieve rapid and sustainable development. This paper combines relevant data and performance evaluation theories of the enterprise to study the performance evaluation system under the balanced scorecard of LZ Company. Through an analysis of the existing performance evaluation methods of LZ Company, the problems such as one-sided indicators, weak connection between performance evaluation and strategic goals, and incomplete evaluation results are pointed out. The urgency and conditions for introducing the balanced scorecard as a performance evaluation method for the enterprise are analyzed. The SWOT method is used to analyze the company's strengths, weaknesses, opportunities, and threats. Guided by strategic goals, the weight of indicators is scientifically determined using expert evaluation and analytic hierarchy process. A performance evaluation system is designed to comprehensively and systematically evaluate the development and operation of LZ Company. The analysis of the actual effects of LZ Company under the new performance system shows the superiority of the new system. Finally, optimization measures are proposed to ensure the operational feasibility of implementing the balanced scorecard performance evaluation system in LZ Company. As a liquor marketing service company, LZ Company's implementation of the balanced scorecard within itself provides certain reference value for the development of other companies in the same industry in the current economic stage.
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