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论文编号：	9019
作者编号：	2120142582
上传时间：	2016/12/20 10:04:33
中文题目：	CVX公司经营业绩评价体系优化研究
英文题目：	CVX Business Performance Evaluation System Optimization Study
指导老师：	张晓农
中文关键字：	企业业绩；业绩评价指标；关键业绩指标；指标优化
英文关键字：	enterprise performance; performance evaluation indicators; key performance indicators; indicators optimization
中文摘要：	追求卓越的公司应该重视经营业绩指标管理，经营业绩管理与全面预算管理、流程管理和经营业务分析等共同支持企业营运活动以及管理决策。公司经营业绩评价指标提供了企业决策的有效依据，同时能够促进财务业绩的优化和管理效率的改进，提高行业竞争力。 本文在研究过程中运用文献研读、理论研究、系统设计和实例分析研究等方法，理论联系实际，将CVX公司实际情况与其业绩评价指标体系充分连接起来。先概述了企业经营业绩指标评价的理论基础和国内外研究动态，分析了非财务指标在企业长期业绩评价中的重要意义，提出要以实现企业长期战略为目标，增加客户管理和供应链流程优化等非财务指标的考核力度，全面评价企业业绩；然后对CVX公司当前的业绩评价体系的现状进行分析，结合CVX公司的行业状况以及内外部经营环境分析，指出现有业绩评价体系存在的问题，据此提出了优化改进的思路和框架，进行了企业经营业绩指标的设计和优化。最后，引用CVX公司2013-2015年三年的财务报表数据，分析了2013-2015年的该企业经营业绩情况和新的业绩评价体系的适用情况。 本文认为基于CVX公司的经营环境SWOT分析和战略规划导向，以及现有业绩评价体系对客户管理和供应链流程指标关注不足，应降低财务评价指标考核力度，提升管理绩效评价指标考核力度，加强客户管理和供应链流程管理的考核力度。在传统销售利润率和销售增长率指标基础上，进行关键客户细分角度的销售利润率和销售增长率指标分析；管理绩效评价方面，分别从客户管理，供应链流程等方面进行企业业绩评价分析，新增评价指标：新客户开发成功率、客户毛利率，供应链额外费用占比等。通过以上改进，使经营业绩评价体系与CVX公司的实际经营状况相适应。
英文摘要：	Excellent companies should focus on business performance management, which combines with overall budget management, process management and business analysis to support corporate operations and management decisions. Company performance evaluation indicators provide an effective basis for business decision-making, promoting financial result optimization and management efficiency improvement to build competitiveness. This paper fully combines CVX's actual operating conditions with performance evaluation system by using methods of literature review, theoretical research, system design and case study. Firstly, it summarizes the current research situations of business performance evaluation, and analyzes the position and the role of the non-financial indicators. It puts forward that we should design the performance evaluation system by increasing the weight of the customer management and supply chain internal process and other non-financial indicators to ensure the realization of long term strategic goals. Then, this paper points out the deficiencies of CVX's existing performance evaluation system, based on CVX's industry situation and internal and external business environment analysis, and proposes optimization method to improve the framework of the business performance indicators. Finally, analyzes the operation performance of the enterprise and the application of the newly designed performance evaluation system with referring to financial statement figures from 2013 to 2015. This paper suggest to strength non- financial indicators, mainly including customer management performance indicator and supply chain performance indicators, based on CVX's business SWOT analysis and strategic planning. On the basis of traditional sales profit margin and sales growth rate analysis, add both indicators analysis for key customer segments. The paper also analyzes the performance of customer management and supply chain internal process management, including indicators of customer sales rate, gross margin by customer and additional supply chain cost ratio. Through above improvements, CVX’s performance evaluation system is more in line with the actual situation of CVX.
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