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论文编号：	7974
作者编号：	2220110307
上传时间：	2015/12/9 12:09:28
中文题目：	基于平衡计分卡的DT烟草公司绩效评价研究
英文题目：	Research on the performance evaluation of DT tobacco companies based on Balanced Score Card
指导老师：	李莉
中文关键字：	烟草公司;绩效管理;平衡计分卡
英文关键字：	Tobacco company;Performance management;Balanced scorecard
中文摘要：	随着中国经济融入世界经济一体化的步伐不断加快，中国烟草行业迎来了发展的重要机遇期。从发展的大环境看，作为烟草行业中重要的商业企业，企业发展面临着外部竞争压力增加、内部制度不够完善的挑战，同时还面临控烟呼声日益增大的舆论压力。在国家政策保护下发展成长、一直以来缺少竞争压力和意识的烟草企业，如果有一天失去了国家政策支持这一护身符，其自身脆弱的一面将完全暴露出来。 问题的存在，将促使烟草商业企业进一步完善自身制度，增加自身实力来面对压力和挑战。要达到这个目的，需要改进和完善的地方有很多，而提升绩效评价管理水平是一个重要的方面。绩效评价管理是一个完整的体系，在现代企业管理中居于十分重要的地位。本文在学习国内外相关绩效评价管理理论的基础上，选取DT烟草公司作为研究对象进行了分析，对公司目前的组织结构、人员构成、存在的优势劣势、发展战略等进行了分析，认为公司要想通过改善绩效管理模式以提升自身实力从而应对内外部各种压力和挑战，使用平衡计分卡这一战略管理工具是一个有效的方法。 本文通过对DT烟草公司现行的绩效评价体系进行分析，找出存在着的绩效管理目标与公司战略相关性低、过于注重财务指标、管理部门绩效指标不明确等问题，并分析问题存在的原因。在对问题深入剖析的基础上，结合平衡计分卡的思想，阐述了公司运用平衡计分卡的必要性和可行性，明确了基于平衡分卡的绩效评价管理方案的设计思路和指标体系的优化原则，对公司级、部门级两个层面的指标体系进行了优化，希望通过这样的方案，改善和优化绩效考核体系，使公司上下目标协同一致，将员工、部门的目标与公司的战略结合起来，增强公司战略执行力，进一步发挥员工的主动性、积极性和创造性，激发员工潜能，从而打造一支高素质的员工队伍，提升公司的核心竞争力，更好的实现公司的发展战略目标。希望本文能对在烟草企业实行平衡计分卡起到新的启发和借鉴意义。
英文摘要：	With the integration of Chinese economy into the world economy, China's tobacco industry has ushered in an important opportunity for development. From the perspective of the development of the environment, as the tobacco industry in important commercial enterprises, enterprise development facing increasing pressure from external competition, internal system is not perfect enough challenges, while also facing increasing calls for tobacco control in the pressure of public opinion. In the protection of national policy development and growth, has been the lack of competition pressure and awareness of the tobacco companies, if one day lost national policies to support the protection of the shield, its own fragile side will be completely exposed. The existence of the problem, will promote tobacco commercial enterprises to further improve their system, increase their own strength to face the pressure and challenges. To achieve this goal, the need to improve and improve the place has a lot of, and improve the performance evaluation management level is an important aspect. Performance evaluation management is a complete system, which plays an important role in modern enterprise management. Based on the study of domestic and foreign related performance evaluation management theory, this paper selects DT tobacco companies as the research object, and analyzes the company's organizational structure, personnel structure, the advantages and disadvantages, and the development strategy. In this paper, we analyze the current performance evaluation system of DT tobacco companies, find out the existing problems, such as performance management objectives and corporate strategy, pay too much attention to financial indicators, management performance indicators are not clear and other issues, and analyze the reasons for the problem. On the basis of in-depth analysis of the problem, the paper expounds the necessity and feasibility of using the balanced scorecard, and analyzes the design idea and index system of the performance evaluation management scheme, which is based on the company level, department level two level index system. The company aims to improve the company's strategic execution and stimulate employee's potential, so as to improve the company's development strategy. I hope this paper can play a new inspiration and reference for the tobacco enterprises to implement the balanced scorecard.
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