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论文编号：	6863
作者编号：	2120123063
上传时间：	2014/12/7 22:33:58
中文题目：	基于平衡计分卡的Y公司绩效评价指标体系研究
英文题目：	Research on The Performance Evaluation Index System of Y Company Based on The Balanced Scorecard
指导老师：	黄福广
中文关键字：	绩效评价；平衡计分卡；未来盈利能力
英文关键字：	Performance Evaluation; The Balanced Scorecard; Future Profitability
中文摘要：	绩效评价对企业的发展具有导向的作用，为了使企业能够健康可持续发展，有必要对其进行科学的绩效评价。近年来，平衡计分卡的引入为众多企业的绩效评价提供了新的理念和思路，平衡计分卡的出现使企业可以从财务、顾客、内部业务流程、学习与成长四个维度全面的对企业进行绩效评价，同时企业管理层也可以从战略方面对企业的绩效评价进行统筹规划。 本文以Y公司作为典型案例，首先通过SWOT分析法对企业的内部优势和劣势、外部机会和威胁进行全面的分析，以此总结归纳出企业愿景和整体战略目标，并结合Y公司战略与指标的关系，辨别出哪些指标可以有效的体现企业的战略；然后从市场、技术、员工三个方面分析哪些因素会影响企业的成长，进而找出可供选择的评价指标；随后根据指标是否具有可操作性、是否影响企业的未来盈利能力为前提，确定了平衡计分卡四个维度的重点评价指标，并以此构建出一套适合Y公司的绩效评价指标体系；最后结合Y公司的实际数据，依据指标类型对评价指标进行预处理，使得指标可以有效比较，应用层次分析法来确定指标权重，最终运用综合评价法从多个层面对企业的未来盈利能力进行评价，分析目前存在的问题并提出改进意见。 本文以应用目标为前提选取的评价指标以及对指标赋予的权重，非常具有实用性和有效性，并最终选取了合适的方法对Y公司进行综合评价，从结果可以看出Y公司的绩效评价指标体系应用于评价企业未来盈利能力可以取得比较好的效果，该绩效评价指标体系的构建及应用不但对于Y公司有很好的现实意义，而且可以为其他相似企业提供很好的借鉴作用。
英文摘要：	Performance evaluation has a guiding role in enterprise development.It is necessary for an enterprise to carry out scientific performance evaluation of itself in order to enable healthy and sustainable development.In recent years,the introduction of the Balanced Scorecard provides a new idea for the performance evaluation of many enterprises.The Balanced Scorecard can enable the enterprise to make a comprehensive performance evaluation of itself from financial,customer,internal business process,learning and growth in four dimensions.At the same time the enterprise management can make overall planning for enterprise performance evaluation from the aspect of strategy. This paper makes Y company as a typical case.First of all,through the SWOT analytical method,it can conduct a comprehensive analysis of the enterprise’s internal strengths and weaknesses,external opportunities and threats.To summarize the enterprise’s vision and overall strategic target,and combining the relationship between strategy and index of Y company,identify which index can effectively reflect the enterprise strategy.Then from the three aspects of market,technology,and staff analysis,these factors can affect the growth of the enterprise,and derive the evaluation index options.According to the index’s feasibility,and whether the impact of the enterprise’s future profitability is the premise,select the key evaluation index based on the four dimensions of the Balanced Scorecard,and then construct a set of index systems of performance evaluation suitable for Y company.Finally,combined with the actual data of Y company,and based on index types to preprocess the evaluation index,the index can effectively make a comparison,using AHP to determine the index weight.The application of the comprehensive evaluation method to face the future profitability of the enterprise from several levels,analyze the existing problems and suggestions for improvement. This paper selects the evaluation index with the application of a target and the weight of each index given.It is very practical and effective,and selects the best of each index given,and selects the appropriate method for the comprehensive evaluation of Y company.From the results we can see that the application of performance evaluation index system of Y company in the evaluation of enterprises future profitability can be achieved to good effect.Construction and application of the performance evaluation index system not only has great realistic significance for the Y company,but also can provide a good reference for other similar enterprises.
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