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| 论文编号： | 9545 | |
| 作者编号： | 2120152944 | |
| 上传时间： | 2017/12/7 10:23:40 | |
| 中文题目： | 基于平衡计分卡的S出版社绩效管理研究 | |
| 英文题目： | Research on Performance Management Based on BSC in S Pubishing Group | |
| 指导老师： | 张晓农 | |
| 中文关键字： | 平衡计分卡；绩效管理；出版企业 | |
| 英文关键字： | Balanced Scorecard; performance management; the publishing group | |
| 中文摘要： | 出版行业，特别是少儿出版行业，经过企业化改制、新媒体势力冲击等内外环境的巨变，需要通过完整的绩效管理改革取得新的突破。平衡计分卡打破单纯通过财务指标开展绩效管理的传统，从财务、客户、内部运营流程和学习与成长四个维度出发，将公司的战略目标逐层分解为具体的绩效指标，使目标落地。更重要的是，四个维度之间并不仅仅是简单的并列关系，还是相互关联的因果关系。在这样的关系下，每个财务结果都由其他维度的对应因素所驱动形成，这样就为企业实现财务成果的战略目标提供了优化经营管理的依据与方法步骤。在这样的背景下，笔者在对绩效管理和平衡计分卡等相关理论简单介绍的基础上，以S出版社为研究对象，通过五力模型和SWOT分析方法进行战略分析之后，明确S出版社的战略目标，将其分解为四个维度的具体绩效指标，在征求专家意见的基础上，通过分析行业情况、主要竞争对手情况和企业自身情况综合确定各指标的目标值，并依据层次分析法安排权重，最终建立起S出版社组织层面的平衡计分卡框架。之后，将所设计的平衡计分卡应用于S出版社2016年的具体实践，与企业未实施平衡记分卡下的现况进行对比，从而体现出S出版社引入平衡计分卡的效果和优势。通过建立平衡计分卡，S出版社在绩效管理方面突出了战略目标导向，设立了较为全面科学的管理指标体系。自此，平衡计分卡成为了企业财务数据背后的经营管理翻译，帮助企业管理层清晰地了解到是什么样的经营行为导致了现有的财务成果，以及通过怎样的行为实现预期的财务成果，为企业的可持续发展提供了坚实的基础。 | |
| 英文摘要： | The publishing industry, especially the children's publishing industry, has been undergoing significant changes caused by the reform of institutions and the impact of the new media forces. So, the performance innovation is badly needed by the traditional publishing industry. The Balanced Scorecard(BSC) breaks the conventional practice that uses financial indicators as the only way to measure the company’s performance and translates the strategic objectives into specific indicators to make the goals clearer in four dimensions: finance, customer, internal operational processes, learning and growth. More importantly, these four dimensions are not simply tied together, but are related to each other. Each financial result is driven by other dimensions’ factors. Therefore, the BSC provides the basis and method for the enterprise to achieve its strategic objectives of financial results. In this background, taking S publishing group as the research object, the author makes a strategic analysis by five forces analysis and SWOT analysis method, and defines the strategic target based on the performance management theory and the basic principles of BSC. Then, the author divides the goals into 23 specific indexes, determines the target value and the weight of each index through the analytic hierarchy process, and finally establishes the Balanced Scorecard framework of S publishing group at the organizational level. Then the author puts this framework into practice and compares it with the current situation of the enterprise, so as to reflect the effect and advantages of BSC. Owing to BSC, the strategic goal is highlighted and a useful management system is established. Thus, the BSC becomes the interpreter of financial data behind the operation, helping enterprise management clearly understand what kind of behavior led to the existing financial results, and by what kind of behavior to achieve the expected financial results, which provides a solid foundation for the sustainable development of enterprise. | |
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