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论文编号：	14905
作者编号：	2320213871
上传时间：	2024/12/5 22:17:52
中文题目：	以平衡计分卡为基础的D公司绩效评价体系优化研究
英文题目：	Research on the Optimization of D Company''''''''s Performance Evaluation System Based on the Balanced Scorecard
指导老师：	黄福广教授、孟祥军高级会计师
中文关键字：	平衡计分卡；战略转型；绩效评价；防水建材公司
英文关键字：	Balanced Scorecard; Strategic Transformation; Performance Evaluation; Waterproof Building Materials Company
中文摘要：	近年来，防水建材零售市场竞争激烈，需求下滑，同时成本压力增大，这些因素共同导致建材零售商的利润空间缩小。面对市场环境的挑战，民用建材行业的领军企业开始寻求转型以适应变化。在此背景下，建材企业开始探索多种转型路径，旨在通过多元化发展和成本控制等措施提升企业的抗风险能力，以应对市场的不确定性。同时，优化绩效评价体系对于帮助企业更好地识别和应对市场风险、优化资源配置、提高运营效率至关重要，这将使企业能在竞争中保持领先地位。 本文基于企业数据和绩效评价理论，构建了一套适用于D公司业务特点的平衡计分卡绩效评价体系。通过深入分析D公司的战略转型和业务现状，识别出当前绩效评价方式的问题，并提出优化方案，包括制定战略地图、设定关键绩效指标、分类绩效指标和优化考核方法。本文设计的评价体系包含24个具体指标，覆盖销售、管理和成长三个领域，以适应绩效管理需求。采用综合性评价方法，实现对公司绩效的全面评估。 案例研究显示，该绩效评价体系有助于D公司更准确地了解业务现状，及时调整战略，提升绩效，促进业务的可持续发展。该体系不仅提高了D公司对业务现状的认识和战略调整的及时性，还提升了绩效管理的准确性和有效性。通过这一体系的实施，D公司能够更好地应对市场变化，实现长期稳定发展。未来，D公司可继续优化和调整该体系，以适应不断变化的市场环境和企业战略需求。
英文摘要：	In recent years, the retail market for waterproof building materials has become fiercely competitive, with demand decrease and increasing cost pressures, which together have led to a reduction in the profit margins of building materials retailers. Faced with the challenges of the market environment, leading companies in the civil building materials industry have begun to seek transformation to adapt to changes. Against this backdrop, building materials companies have started to explore various transformation paths, aiming to enhance their risk resistance through diversified development and cost control measures to cope with market uncertainties. At the same time, optimizing the performance evaluation system is crucial for helping enterprises to better identify and respond to market risks, optimize resource allocation, and improve operational efficiency, which will enable enterprises to maintain a leading position in competition. This paper, based on corporate data and performance evaluation theory, constructs a balanced scorecard performance evaluation system suitable for the business characteristics of Company D. By deeply analyzing the strategic transformation and current business status of Company D, the paper identifies issues with the current performance evaluation methods and proposes optimization plans, including the development of strategic maps, the establishment of key performance indicators, classification of performance indicators, and optimization of assessment methods. The evaluation system designed in this paper includes 24 specific indicators, covering sales, management, and growth in three areas, to meet performance management needs. A comprehensive evaluation method is adopted to achieve a full assessment of Company D's performance. Case studies show that the performance evaluation system helps Company D to more accurately understand the current business situation, adjust strategies in a timely manner, improve performance, and promote the sustainable development of the business. The system not only enhances Company D's understanding of the current business situation and the timeliness of strategic adjustments but also improves the accuracy and effectiveness of performance management. With the implementation of this system, Company D can better respond to market changes and achieve long-term stable development. In the future, Company D can continue to optimize and adjust the system to adapt to the constantly changing market environment and corporate strategic needs.
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