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| 论文编号： | 2291 | |
| 作者编号： | 2220080645 | |
| 上传时间： | 2010/6/7 22:55:05 | |
| 中文题目： | M公司平衡计分卡的应用性研究 | |
| 英文题目： | The applied research of BSC about Company M | |
| 指导老师： | 周晓苏 | |
| 中文关键字： | 平衡计分卡;绩效管理;电子制造企业 | |
| 英文关键字： | BSC;Performance management;Electronics manufacturing | |
| 中文摘要： | 随着当前企业所处内外环境的不断变化，传统以财务指标为主的绩效评价体系弊端日益显现，已经不能满足现代企业的绩效评价需求。20世纪90年代，平衡计分卡理论的出现，不但使企业对其绩效的衡量有了更为全面且平衡的管理工具，而且还是一种可以帮助企业把其战略落实到日常运营管理中的战略执行工具。本文从平衡计分卡的产生背景和发展历程出发，系统的介绍了平衡计分卡的理论框架，并在其基础上，以国内一家外资电子制造企业“M公司”为研究对象，探讨适合电子制造型企业基于平衡计分卡的管理框架的绩效评价体系。 文章详细介绍了M公司在经营中所处的内外环境，并由公司的发展战略出发，分析了公司获取成功的关键要素。进而按照组织构建平衡计分卡的流程，结合公司具体情况绘制了符合企业实际的战略地图，以此为基础制订了平衡计分卡的指标评价体系，并划定了相应权重。并通过分析指标评价结果反映出M公司在运营中所体现的问题，从而帮助管理层及时制订相应的对策和改进方案，使M公司的管理绩效得到较大的改善和提升。 文章的创新及特色之处，在于对该公司在平衡计分卡应用过程中遇到的一些实际、具体的问题所进行的深入浅出的剖析，如公司对于一些指标的评价及发展等。 本文结合了处于稳定发展期的电子制造企业的特点给出了与之相适应的考核指标体系，对于平衡计分卡的具体应用领域的研究有所扩展。M公司构建和实施平衡计分卡的经验可以为相关公司学习和借鉴。 | |
| 英文摘要： | Currently as the changing of the environment enterprises facing, the shortcomings of traditional performance evaluation system mainly based on financial index are emerging increasingly. Moreover, the traditional performance evaluation system can hardly meet the needs of enterprises. From 1990’s, the theory of Balance Scorecard (Abbreviation: BSC) was born.. It is not only more comprehensive and balanced management tools for performance evaluation, but also can help organization or enterprises translating strategy into action. This paper starts from the background of the BSC emergence and the development of the BSC, it introduces the framework of the BSC theory systemic. On this base, with the case study of domestic foreign electronics manufacturing “M company”, for discuss about the performance evaluation system which is suitable for electronics manufacturing. This paper introduces in detail that M company in internal and external environment, and from the strategy of the development of M company analyzes about the key factor for success. BSC in accordance with the process of organization building, and combined with the actual drawing up specific strategy map which suitable for the company. It designs the evaluation system on this base, and designates the corresponding weight about the indexes. Then it evaluates the results through the analysis of indexes reflects M company in the operation of the problems. It can help manager to formulate corresponding policies and improve the program, so that the company's management performance will be greatly improved and enhanced. The article use the specific method of analysis expound the company how to solve the actual problem when they use BSC. For example: the evaluation and development of the index, etc. This is the innovation and the characteristics of this article. This article constructs index system under the BSC framework for the electronics manufacturing in steady period, to expand the application areas about BSC. I hope the experience of M company constructing and applying BSC can help other companies. | |
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