联系我们

论文查询结果	返回搜索

论文编号：	8734
作者编号：	2220140391
上传时间：	2016/12/7 21:23:27
中文题目：	平衡计分卡在SJ烟草公司的应用研究
英文题目：	The Application Of Balanced Scorecard In SJ Tobacco Company
指导老师：	王志红
中文关键字：	绩效评价;绩效评价指标;平衡计分卡
英文关键字：	performance evaluation; performance evaluation indicator; The balanced scorecard
中文摘要：	烟草行业在国家财政收入中占有举足轻重的地位。但当前烟草行业的发展也面临着严峻的市场考验，想取得持续发展的优势，就必须关注企业自身效能，不断提高企业的绩效管理，为解决制约烟草行业发展的问题提供新思路。目前的烟草商业企业采取的是国家、省、市三个层级的评价方式，以月度、季度、年度作为绩效评价的周期，以利税总额为绩效评价的重点。现有的评价模式各有利弊，财务评价模式的绩效指标体系过于单一，注重短期经营业绩，而忽视了烟草商业企业的长远发展，很难真实准确的反映企业的整体经营状况。而基于质量和效益的绩效评价模式不利因素是评价指标过多导致评价结果所要达到的目的容易被混淆，同时也忽视了其他非财务指标方面对企业发展的作用，影响了管理层对企业战略实现的判断。本文选取了SJ烟草公司作为案例研究企业，通过对SJ烟草公司现有的绩效评价体系进行分析研究，指出其在绩效评价方面存在的问题及产生的原因，结合SJ烟草公司现状及问题，尝试对其绩效评价体系进行改进和优化，通过针对平衡计分卡可行性的相关分析和深入研究，确定建立以平衡计分卡为基础的绩效评价体系能够有效解决案例企业的实际问题。在具体应用时，将财务指标与非财务指标相结合，针对烟草企业的特殊性，增加了社会贡献这一评价维度，从财务、顾客、内部流程、学习与成长、社会贡献五个维度设计绩效指标，建立起基于平衡计分卡的绩效评价体系，有效的将企业愿景、经营策略及竞争优势转化为具体目标。对指标体系权重的确定采用了德尔斐法、层次分析法，运用科学的方法对指标赋予相对准确的权重，提升了绩效评价的可靠度；最后利用新构建的绩效评价体系对SJ烟草公司下属业务单位实施绩效评价，通过目标值和实际值对比的方法对各指标进行打分，并进行了实施前后效果的对比。在文章结尾提出SJ烟草公司实施绩效评价需要的保障措施，为其绩效水平符合未来发展提供方向。
英文摘要：	The tobacco industry has played an decisive part in the national fiscal revenue. However, the current development of the tobacco industry is also faced with severe market challenge. In order to obtain the advantage of sustainable development, it is necessary for enterprises to pay attention to their own effectiveness, continuously improve the firm's performance management and provide new ideas to solve the problems of limiting the tobacco industry development. Currently, tobacco commercial enterprise is making use of the assessment method by three levels,such as national level, provincial level and city level. What' more, regarding monthly, quarterly and annual performance as evaluation cycle, profit tax amount as the focus of the performance evaluation.The existing evaluation model has its advantage and disadvantage. The performance index system of financial evaluation model is too single. It pays attention to short-term performance, and ignore the long-term development of the tobacco commercial enterprise which is difficult to accurately reflect the enterprise's whole operating condition. Additionally, the disadvantage hiding in the pattern of performance evaluation which based on the quality and efficiency is too much evaluation index. It leads to unfavorable factors to achieve the purpose of because it easily confused the evaluation results, at the same time ignore other non-financial indicators' effectiveness of enterprise development and affect the managers' distinguishing of the achievement of enterprise' strategy. This article chooses the SJ tobacco company as a case study. By analysing and researching the current performance evaluation system of SJ tobacco company, it aims to point out its problems in the performance evaluation and the causing reasons. According to the current situation and problems of SJ tobacco company, we are trying to improve and optimizeits performance evaluation system. Through analysis and study the feasibility of the balanced scorecard, we can find that building the performance evaluation system which based on the balanced scorecard can effectively solve the real problems of enterprises. In the specific application, combining financial indicators and non-financial indicators; aiming at the particularity of tobacco industry to increase the dimension of social contribution evaluation; designing the performance index through five dimensions like financial, customer, internal process, learning and growing, social contribution; building up the performance evaluation system which based on the balanced scorecard and effectively transforming the corporate vision, business strategy and competitive advantage into concrete goals.Using the Delphi method and analytic hierarchy process to make sure the weight of the index system; using the scientific method to give relatively accurate weight of the index; improving the reliability of the performance evaluation; Finally using the new-built performance evaluation system to implement the performance evaluation toward the subordinate business unit of SJ tobacco company. By using the method of comparing the target value and actual value to give each index scores, and the give comparison before and after the implementation. At the end of the article, I put forward the safeguard measure to SJ tobacco company for their performance evaluation and for its performance better in accordance with the future development direction.
查看全文：	预览  下载(下载需要进行登录)