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论文编号：	15819
作者编号：	2320224253
上传时间：	2025/12/10 15:11:16
中文题目：	D烟草公司绩效评价研究
英文题目：	Research on Performance Evaluation of D Tobacco Company
指导老师：	李姝 袁跃华
中文关键字：	绩效评价；烟草公司；平衡计分卡
英文关键字：	Performance evaluation; Tobacco companies; Balanced Scorecard
中文摘要：	在过去一年中，烟草商业企业实现的税利总额超过1.53万亿元，成为国民经济的重要支撑，其税收贡献持续推动着国家经济发展。当前，该行业面临增长放缓、库存高企、结构优化受阻与消费需求趋于饱和等多重挑战。面对这一形势，提升管理水平、挖掘内部潜力，已成为烟草商业企业实现可持续发展和增强竞争力的必然选择。目前，该行业所使用的绩效评价方法仍相对传统，已难以适应高质量发展要求。因此，构建与企业战略目标紧密契合的科学绩效评价体系，是烟草企业当前的核心要务。 本文结合绩效评价和平衡计分卡理论，以D烟草公司为例，采用多种研究方法分析了该公司现行的绩效评价体系。研究识别出该体系存在四个主要问题：一是绩效评价体系与企业战略目标未能有效衔接；二是绩效评价指标选择及权重配置缺乏科学依据；三是绩效评价过程缺少有效反馈及动态调整机制；四是绩效评价结果未构建起切实有效的激励体系。基于为D烟草企业实现战略目标的需求，其关键绩效指标的设计涵盖了财务、客户、内部流程及学习成长四个层面，旨在制定出一套全面的综合评价体系。使用层次分析法确定了D烟草公司KPI绩效评价指标和各部门绩效评价指标权重，形成了每个部门的绩效评价表。与此同时，建立了反馈机制和及时调整机制，以绩效评价结果为基础形成有效的激励机制。据此，为确保企业战略在各个环节得以落实，本文最终对优化方案的预期效果加以评估及分析，并对D烟草公司绩效评价体系制定保障措施，支撑其有效运行。因此本研究的思路与方法，该研究结果也可为其他同级烟草公司的绩效评价工作提供实际参照。
英文摘要：	Tobacco commercial entities have made substantial fiscal contributions to the national economy, with their total tax payments exceeding 1.53 trillion yuan in the previous year, thereby playing a pivotal role in sustaining economic growth. Nevertheless, the sector currently confronts a series of difficulties, including decelerating expansion, excessive stock levels, obstacles to structural upgrading, and a saturation of market demand. In response to these conditions, enhancing managerial capabilities and leveraging internal resources have emerged as essential pathways for tobacco firms to secure long-term viability and strengthen their competitive position. However, the assessment mechanisms currently employed within the industry remain largely conventional, failing to satisfy the demands of a development model oriented toward quality and sustainability. Consequently, establishing a robust performance evaluation framework that is intrinsically linked to corporate strategic objectives has become an urgent and central task for tobacco enterprises today. Taking D Tobacco Company as a research case, this study integrates the balanced scorecard framework with organizational performance assessment theories to examine its existing evaluation mechanism through multiple analytical approaches. Four critical shortcomings are uncovered in the current framework: a disconnect between assessment criteria and strategic objectives; unscientific selection and weighting of indicators; absence of responsive feedback and adaptive mechanisms; and failure to convert evaluation outcomes into a functioning incentive structure. To address D Tobacco Company’s strategic requirements, a multidimensional set of key performance indicators has been constructed, spanning financial, customer, internal process, and learning and growth perspectives, with the goal of building an integrated appraisal system. Through the application of the Analytic Hierarchy Process, specific KPIs and departmental metric weights have been derived, leading to the creation of individualized performance scorecards for each unit. Accompanying these tools, responsive feedback channels and ongoing adjustment protocols have been introduced, enabling the formation of incentive mechanisms grounded in performance outcomes. To secure organization-wide execution of corporate strategy, this paper further assesses the projected impact of the proposed enhancements and introduces supporting measures designed to maintain the system’s operational effectiveness. As such, both the methodology and findings presented here may serve as a useful benchmark for peer tobacco firms in refining their own performance evaluation practices.
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