联系我们

论文查询结果	返回搜索

论文编号：	5801
作者编号：	2220110338
上传时间：	2013/12/4 20:43:42
中文题目：	XX市烟草公司基于平衡计分卡的绩效评价体系研究
英文题目：	Study on the evaluation system of the performance based on Balanced Scorecard in XX tobacco company
指导老师：	黄福广
中文关键字：	烟草公司 绩效评价 平衡计分卡
英文关键字：	tobacco companies, performance evaluation, balanced scorecard
中文摘要：	中国烟草行业经过30多年的发展历程，已发展成为世界上最大的烟草生产国和消费国。但是烟草大国并不代表是烟草强国，面临国际市场竞争，我国烟草行业和国际烟草巨头在战略发展策略规划、企业内部经营管理上还存在着很大差距。多年来，经过对整个行业进行整合布局，我国烟草行业在战略发展规划中成效显著，并在企业内部经营管理中形成了高度内控的特点。在此前提下，引用国际上最先进的，并适用于实践企业战略发展目标的绩效考评模式——平衡计分卡，对市级烟草公司进行绩效评价研究，具有非常现实的实践意义。本文以通过对国内外绩效评价理论研究的进程背景和烟草商业企业的发展历程与战略目标的分析和简述，以管理学，企业战略管理理论、绩效管理理论等为理论基础，针对烟草商业企业绩效评价模式这一研究主题，对烟草商业公司现状和ＸＸ市烟草公司现行绩效评价体系进行分析探讨,查找不足和缺憾。采用Kaplan和Norton提出的平衡计分卡方法,从财务、顾客、内部业务流程、学习与成长四个方面,站在战略发展目标角度，对企业经营行为重新进行分析和评价，设计新的考评指标，运用德尔菲法、AHP层次分析法对各指标赋权,设计补充新的烟草流通企业绩效评价指标体系。结论：通过对企业目前现状的分析,对新评价体系指标的设立和分析，以平衡计分卡为模式设立的绩效评价指标体系，更能，真实准确有效反映出在实践烟草行业战略目标下的企业经营状况，并通过四个层面各指标之间的相互联系、制约和促进，在实现企业战略目标的过程中，可以预示防范企业内部和外部经营风险，激励部门和企业员工的工作积极性，与企业战略发展目标步调保持一致，从而对烟草行业的良性经营发展起到促进作用。
英文摘要：	China tobacco industry after 30 years of development, has become the world's largest tobacco producing and consuming country. But tobacco country does not represent tobacco country, facing the international market competition, the tobacco industry in China and the international tobacco giants in the strategic development strategy planning, enterprise internal management there is still a big gap. Over the years, through the integration of the layout for the whole industry, China's tobacco industry in the strategic development planning effectiveness, and management in the enterprise internal management in the formation of the characteristics of internal control. In this context, refer to the international most advanced, and is applicable to the practice of enterprise strategic development objectives of the performance appraisal model -- the balanced scorecard, performance evaluation and Research on Municipal Tobacco companies, has very practical significance. Based on the analysis and description of the development process of domestic and international performance evaluation theory research background and the process of the tobacco commercial enterprise and the strategic target, on management, enterprise strategic management theory, performance management theory as the theoretical foundation, the tobacco commercial enterprise performance evaluation model of this research topic, to make an analysis of the status of tobacco Business Companies and XX tobacco companies of current performance evaluation system, find out the shortcomings and deficiencies. Using the balanced scorecard method Kaplan and Norton proposed, from financial, customer, internal business process, learning and growth in four aspects, on the view of strategic development goals, to analyze and evaluate the behavior of enterprise evaluation index, design new, by Delphy Fa, AHP analytic hierarchy process for determining the weight of index, additional design the evaluation index system of tobacco circulation enterprises new performance. Conclusion: through the analysis of the enterprise's current situation, the establishment of the new evaluation and analysis index system, the Balanced Scorecard as the establishment of performance evaluation index system, more effective, accurate reflect the business situation in the practice of the tobacco industry under the strategic aim, and through the interaction between four levels, each index the restriction and promotion, in the process of realization of the strategic goal of enterprise, it can indicate the prevention of enterprise internal and external business risk, work actively motivate department and employees, and the enterprise strategy development goals at the tobacco industry, so as to promote the development of benign operation.
查看全文：	预览  下载(下载需要进行登录)