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论文编号：	3527
作者编号：	2220090753
上传时间：	2011/6/28 19:42:41
中文题目：	平衡计分卡在物业管理企业的应用研究
英文题目：	The Application of BSC in Property
指导老师：	张继勋
中文关键字：	平衡计分卡；绩效管理；战略管理；物业管理
英文关键字：	Performance management Balanced scorecard Strategy management
中文摘要：	平衡计分卡是建立在美国诺顿研究所的“未来组织绩效衡量方法”的基础上。后由美国著名管理会计学家、哈佛大学教授罗伯特·卡普兰和诺顿研究院的执行长大卫·诺顿进行全面深入地研究，使平衡计分卡方法得以完善和改进。起初平衡计分卡着重于将非财务性绩效指标纳入绩效衡量系统的平衡设计。经历了十几年的改进后，如今平衡计分卡已经发展成为比较全面的管理体系。其主要反映了财务与非财务指标之间、长期与短期目标之间、外部和内部、结果和过程，经营管理和经济效益等多个方面的平衡，所以能体现企业经营管理的各种情况，使企业绩效评价公开公正透明合理趋于平衡和完善。在中国，特别是随着改革开放的不断深入，企业内部经营条件和外部经营环境都发生了巨大变化。企业迫切需要一套新型绩效管理体系，将企业的决策、经营策略及竞争优势，转化成企业员工的绩效指标以便落实企业决策，而平衡计分卡的出现正为企业提供了重要的绩效衡量工具。本文主要论述的是以平衡计分卡作为管理工具，研究某物业管理公司的平衡计分卡绩效管理系统，主要划分了四个部分: 第一部分是本文的理论部分，通过绪论引出研究平衡计分卡背景和意义、研究目的以及国内外研究现状及发展趋势；其次对绩效和绩效管理的定义及作用、以及对使用平衡计分卡来进行绩效管理的理论概念和作用进行系统地描述。第二部分对物业行业情况以及公司情况进行介绍，并对某物业公司现行绩效管理现状及存在问题进行研究分析。第三部分是本文的重点内容，对某物业公司利用平衡计分卡作为绩效管理工具的系统进行了重新设计，制订公司战略地图和分解经营目标，并将目标转化为关键绩效指标。对指标进行分解量化到各部门各区域，分解量化到每一员工，使平衡计分卡绩效管理系统发挥出实用性。第四部分是结论部分，对新绩效管理体系执行结果的评价、应用优势的分析以及改进建议的总结。本文的目的，探讨平衡计分卡来进行绩效管理在物业管理企业的应用，利用平衡计分卡绩效管理系统来提升物管行业的服务理念、服务质量，为我国物业管理这一新兴行业的创新和发展做出一份贡献。
英文摘要：	The Balanced Scorecard (BSC) was based on “The methods of future organize balance performance” which was finished by The American Nolan Norton Institute. Then Harvard Business School Drs Robert Kaplan who is also an American famous management accounting man, and David Norton of the Nolan Norton Institute carried on a comprehensive and in-depth research, made the theories and method of The Balanced Scorecard (BSC) to be refined and improved. At first, The Balanced Scorecard (BSC) focused on the balanced design of putting the non-financial performance indicators into the performance measurement system. Experienced a decade of improved, now The Balanced Scorecard(BSC) has developed into a more comprehensive management system which mainly reflected the balance between financial and non-financial indicators, long-term and short-term obj ectives, external and internal, the results and processes, management and economic an d other aspects , so it can reflect the various situations of the business management and make the enterprise performance evaluation system open, fair, transparent and reasonable to balance and perfect. In China, especially with the continuous deepening of reform and opening up, tremendous changes of internal operating conditions and external business environment have taken place; the enterprises urgently needed a new performance management system which can put the enterprise decision-making, management strategy and competitive advantage into enterprise staff's performance indicators in order to implement the business decisions. So the emergence of The Balanced Scorecard (BSC) provided an important tool for enterprise performance measurement. In this paper, Balanced Scorecard was used as the tool of performance management to design property Management Company’s performance management system. It has four parts. Chapter1, the concept, meaning, method of performance management were described, and the design source, advantage, step about balanced scorecard were also discussed Abstract III systemically. Chapter2, present condition about Chinese property management was introduced, and the actuality and disadvantages about performance management of property management company was analyzed. Chapter3，discuss the key elements of this article. redesign a property company’s performance management system using The Balanced Scorecard (BSC) as a tool. In this design develop company strategy maps and decompose the management goal, also transform the goal into key performance indicators. Then decompose and quantify the indicators to the various departments and areas, especially to every employee, so it can make The Balanced Scorecard (BSC) performance management system practical. Chapter4, it is the conclusion, performance management system for new implement results of evaluation, application and analysis of the advantages of the improvement Suggestions summary. The purpose of this paper was to discuss the application about the use of the balanced scorecard in property management, increase property management service quantity by use balanced scorecard, and make a contribution for the innovation and development for property management industry of our country.
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