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论文编号：	16072
作者编号：	2320234180
上传时间：	2026/6/5 10:27:40
中文题目：	D汽车公司绩效评价优化研究
英文题目：	Research on Performance Evaluation Optimization in D Company
指导老师：	陆宇建
中文关键字：	平衡计分卡；战略地图；汽车企业；绩效评价
英文关键字：	Balanced Scorecard;Strategy Map;Automobile Enterprises;Performance Evaluation
中文摘要：	绩效评价是连接战略目标与经营结果、组织发展与个体价值的核心管理工具，有利于企业战略落地、运营效率提升、风险管控及可持续发展。本文以正处于“电动化、智能化和国际化”战略转型关键期的D汽车公司为研究对象，针对其原有绩效评价存在的战略传导失效、指标结构失衡和部门协同不足等突出问题，展开绩效评价优化研究。研究基于平衡计分卡（BSC）与战略地图理论，构建了一套以战略为导向、数据为驱动、协同为基础的四维绩效评价体系。 首先，本文通过对D公司绩效评价现状的剖析，揭示了战略指标在考核频次、评价方式与激励机制上的“三重软约束”特征如何加剧战略指标“有名无实”的虚置困境，从顶层制度设计、战略投入持续性、数据治理基础三个层面追溯问题成因。在此基础上，论文运用战略地图将公司“新能源销量100万辆”“高端化”和“国际化”三大战略目标，系统性地分解为学习与成长、内部业务流程、客户及财务四个维度的关键绩效指标，并以研发总院、新能源事业部、供应链管理部为例，设计了部门级平衡计分卡。论文显著提升了如“OTA Bug修复时效”“供应链碳追溯覆盖率”“单位碳关税损失率”等体现前瞻性、合规性与生态价值的关键指标的权重，以有效引导资源投向战略关键领域。 最后，为确保优化体系的有效落地，本文提出了三项保障机制：设立战略绩效委员会以加强顶层设计与动态资源调整；建立数据主责与质量追溯制度以确保数据真实性与溯源能力；推行内部客户服务承诺制度以打破部门壁垒、提升协同效率。本文不仅为D公司提出了绩效评价优化方案，也为同类绩效管理变革提供了有益的参考。
英文摘要：	Performance evaluation serves as a core management tool that connects strategic objectives with operational outcomes, and organizational development with individual value. It facilitates strategy implementation, operational efficiency improvement, risk management, and sustainable development. This dissertation takes D Automobile Company, which is undergoing a critical strategic transformation towards “electrification, intelligence, and internationalization,” as the research object. It conducts an optimization study on performance evaluation to address the prominent problems in the original system, including ineffective strategy transmission, imbalanced indicator structure, and insufficient inter-departmental collaboration. Based on the Balanced Scorecard (BSC) and Strategy Map theory, the study constructs a four-dimensional performance evaluation system characterized by strategic orientation, data-driven processes, and collaborative foundation. First, through an in-depth analysis of the current state of performance evaluation at D Company, this dissertation reveals how the“triple soft constraints”in assessment frequency, evaluation methodology, and incentive mechanisms exacerbate the “nominal existence” of strategic indicators. It traces the root causes of the problems from three aspects: top-level institutional design, sustainability of strategic investment, and data governance foundation. On this basis, the dissertation employs the Strategy Map to systematically decompose the company’s three strategic goals—“selling 1 million new energy vehicles”“premiumization”and “internationalization”—into key performance indicators across the four dimensions of Learning & Growth, Internal Business Processes, Customer, and Finance. Taking the R&D Institute, New Energy Business Unit, and Supply Chain Management Department as examples, it designs departmental-level Balanced Scorecards. The dissertation significantly increases the weights of forward-looking, compliance-focused, and ecosystem-value-driven key performance indicators such as “OTA Bug Fix Time” “Supply Chain Carbon Traceability Coverage Rate” and “Unit Carbon Tariff Loss Rate” thereby effectively guiding resources towards key strategic areas. Finally, to ensure the effective implementation of the optimized system, this dissertation proposes three safeguard mechanisms: establishing a Strategic Performance Committee to strengthen top-level design and dynamic resource allocation; establishing a data ownership and quality traceability system to ensure data authenticity and traceability; and implementing an internal customer service commitment system to break down departmental barriers and enhance collaborative efficiency. This dissertation not only provides a performance evaluation optimization solution for D Company but also offers a valuable reference for similar performance management transformations.
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