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论文编号：	8820
作者编号：	2120142964
上传时间：	2016/12/8 20:52:32
中文题目：	平衡计分卡绩效评价指标体系在ZY公司的应用研究
英文题目：	Research on Performance Evaluation Based on the Balanced Scorecard of ZY Company
指导老师：	周宝源
中文关键字：	平衡计分卡;绩效考核;海洋石油钻井
英文关键字：	The Balanced Scorecard; Performance Evaluation; offshore oil drilling
中文摘要：	平衡计分卡的理论发展日新月异，已一步一步与其他管理制度相互紧密地结合，成为一项非常有力的整合性管理制度。 当前我国许多企业，尤其是传统国有企业，绩效考核考核评价指标相对单一，不能较好地反映战略目标，绩效评价偏重于效益类财务指标，较为忽视公司市场、内部管理、员工成长等因素对公司战略目标的重要作用，绩效评价的导向作用，使企业内部单位忽略有利于企业战略发展的长远利益，只重视眼前利益。而平衡计分卡则从财务、顾客、内部业务流程、学习和成长四个维度对企业进行全面评价，有利于克服原有绩效评价方法的局限性，促进公司长远发展。本文研究的ZY公司目前虽然也建立了考核评价体系，且沿用多年，但是考核指标未与公司的发展战略紧密结合，无法充分调动内部下属单位的生产积极性，忽略了有利于公司战略发展的多种因素，无法满足其战略需要。本文通过介绍平衡计分卡的相关理论知识，结合ZY公司的背景、制度等方面的信息，分析了目前该公司内部绩效考核方面的现状及存在的问题。然后，本文通过运用SWOT分析法对公司的内外部环境进行了分析，并在此基础上总结出公司的战略目标，并根据战略目标的影响因素，从四个维度确定了平衡计分卡的重点评价指标，然后通过定性与定量相结合的层次分析法，确定了各因素指标的权重，为该公司设计出一套适合公司特点的平衡计分卡业绩评价指标体系，并结合公司的实际数据进行应用分析。从应用结果可以看出，ZY公司基于平衡计分卡的绩效考核体系比公司传统考核体系更为完善，更加注重财务指标与非财务指标的关系平衡，更能体现出各单位对公司战略目标实现做出的真实贡献，能够更好的调动考核单位围绕公司战略目标开展各项工作的积极性，取得良好的研究效果。同时本文结合ZY公司实际，对如何保障考核评价体系顺利落实以及在行业内推广提出部分建设性意见，从而使本文的研究更具有现实意义。最后本文指出了本次研究的局限性，并对进一步完善提出了展望。
英文摘要：	The theory of balanced scorecard has developed rapidly, which combined with other management systems gradually has become a very powerful integrated management system. At present many enterprises in our country, especially the traditional state-owned enterprises, performance evaluation is relatively simple. Assessment indicators are not closely linked with the strategic objectives , emphasizing on the benefits of financial indicators, ignoring the importance of market, internal management, staff development ,which play an important role on achieving the strategic objectives of the enterprise. The guiding role of unreasonable performance evaluation enable enterprise internal units pay more attention to short-term interests, ignoring long-term interests of enterprise development strategy. The Balanced Scorecard can make the enterprise a comprehensive performance evaluation in four dimensions. The balanced score card is conductive to overcome the limitations of existing performance evaluation methods and promote the long-term development of the enterprise. Although ZY company current evaluation system has also been used for many years, the evaluation index is not combined company's development strategy closely, and unable to stimulate the enthusiasm of internal units, ignoring many factors that are conducive to the development of the company's strategy. This paper introduces the theory of Balanced Scorecard firstly, and then makes ZY offshore oil drilling company as a typical case. Combined this company's background, system and other aspects of information, this paper analyzes the present situation and the existing problems of the company's internal performance evaluation. Then this paper analyzed the internal and external environment of company and summed up the company's strategic objectives. Based important factors affecting strategy, this paper selected key factors affecting the company's strategic objectives from the four dimensions. and used AHP combining qualitative and quantitative analysis method to index system for weight assignment, and design a suitable performance evaluation system for this company. Finally, based on the actual data, the index can effectively make a comparison. The application results showed that ZY Company Performance Appraisal System Based on Balanced Scorecard is more perfect than traditional evaluation system, pay more attention to balance the relationship between the financial indicators and non-financial indicators, also can more accurately reflect internal units real contribution. Besides, this paper combining with the actual situation of ZY Company provides some constructive suggestions about how to ensure the smooth implementation of the evaluation system and the promotion in the industry, so that the research of this paper has more practical significance. At last, this paper points out the limitations of this study, and puts forward the prospect of further improvement.
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